BR-IP-06: Check the rate on IPSI or IGIC discounts

What it means

The rule wording concerns a whole-invoice discount (BG-20) with category IPSI (BT-95) and rate BT-96. The UBL context selects cac:AllowanceCharge discounts with cbc:ChargeIndicator set to false and a cac:TaxCategory containing category M under tax scheme VAT. It is not restricted to document-level discounts. The selected category's cbc:Percent must be present and at least 0. The CII wording refers to IGIC and also allows 0.

Why it matters

An explicit rate lets you assign the discount to the appropriate tax category and rate when checking the invoice's tax calculations.

How to fix it

Check the affected discount's category and rate. For a whole-invoice discount, these are BT-95 and BT-96. In UBL, correct cbc:Percent within the discount's cac:TaxCategory. Enter the rate that actually applies, including 0 where appropriate; do not simply remove a minus sign. For the CII wording, review the IGIC discount. If the category is wrong, correct that field instead, then recheck your file.

The rule as published

In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IPSI" the Document level allowance VAT rate (BT-96) 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 a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IGIC" the Document level allowance VAT rate (BT-96) shall be 0 (zero) or greater than zero.

Business terms: BG-20, BT-95, BT-96

Where this rule applies