BR-IP-07: Check the rate on IPSI or IGIC charges

What it means

The rule wording concerns a whole-invoice charge (BG-21) with category IPSI (BT-102) and rate BT-103. The UBL context selects cac:AllowanceCharge charges with cbc:ChargeIndicator set to true and a cac:TaxCategory containing category M under tax scheme VAT. It is not restricted to document-level charges. 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 charge to the appropriate tax category and rate when checking the invoice's tax calculations.

How to fix it

Check the affected charge's category and rate. For a whole-invoice charge, these are BT-102 and BT-103. In UBL, correct cbc:Percent within the charge'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 charge. If the category is wrong, correct that field instead, then recheck your file.

The rule as published

In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "IPSI" the Document level charge VAT rate (BT-103) 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 charge (BG-21) where the Document level charge VAT category code (BT-102) is "IGIC" the Document level charge VAT rate (BT-103) shall be 0 (zero) or greater than zero.

Business terms: BG-21, BT-102, BT-103

Where this rule applies