BR-AG-01

What does this rule mean?

Lines, allowances or charges are IPSI (Ceuta and Melilla, category M) but the VAT breakdown (BG-23) has no such category.

The breakdown is the invoice summarised by category. With this one missing, part of the invoice is accounted for nowhere.

BG-20

Document level allowances (group)

BG-21

Document level charges (group)

BG-23

VAT breakdown (group)

BG-25

Invoice line (group)

BT-95

Document level allowance VAT category code

BT-102

Document level charge VAT category code

BT-118

VAT category code (UNCL 5305)

BT-151

Invoiced item VAT category code (UNCL 5305)

Where the rule applies

Syntax: CII · UBL

The same rule, expressed twice: UBL and CII name the same fields with different paths. Running a CII file against the UBL rules is why you get errors that mean nothing.

Technical test

The rule passes when this Schematron expression holds true:

((count(//ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='M']) + count(//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='M'])) >=2 or not (//ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='M'])) and      ((count(//ram:CategoryTradeTax[ram:CategoryCode='M']) + count(//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='M'])) >=2 or not (//ram:CategoryTradeTax[ram:CategoryCode='M']))

How to fix it

Touches amounts, VAT or IBAN. We never change these automatically — correct them in your source data.

Add a breakdown whose category code (BT-118) is IPSI.

Correct the affected entry in your XML, then re-check the invoice. Validation runs locally in your browser — your file never leaves your machine.

Related rules

• BR-AG-02An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IPSI" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
• BR-AG-03An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IPSI" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
• BR-AG-04An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "IPSI" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
• BR-AG-05In 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.
• BR-AG-06In 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.
• BR-AG-07In 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.