BR-IP-05: Check the rate on IPSI or IGIC lines

What it means

For a UBL invoice line or credit note line (BG-25) with category IPSI (BT-151), the context selects cac:ClassifiedTaxCategory with category M and tax scheme VAT. Its cbc:Percent must satisfy the comparison with 0, so a missing or negative rate fails. The CII wording instead requires a positive BT-152 rate for an IGIC line; it does not allow 0.

Why it matters

The rate assigns the line to the appropriate rate in the VAT breakdown and is used in the tax calculation. The permitted range differs between the UBL and CII versions of this rule.

How to fix it

Check BT-151 and BT-152 on the affected line. For UBL IPSI, enter the applicable rate in cac:ClassifiedTaxCategory/cbc:Percent; 0 is allowed. For the CII IGIC wording, the rate must be above 0. If the recorded category or rate does not reflect the transaction, correct the relevant field rather than merely removing a minus sign or inventing a positive rate. Recheck your file.

The rule as published

In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IPSI" the Invoiced item VAT rate (BT-152) shall be 0 (zero) or greater than zero.

Where EN 16931 (CII), XRechnung 3.0 (CII), France CTC (CII) run it, the rule reads:

In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IGIC" the invoiced item VAT rate (BT-152) shall be greater than 0 (zero).

Business terms: BG-25, BT-151, BT-152

Where this rule applies