BR-AG-09
The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "IPSI" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).
What does this rule mean?
The tax amount (BT-117) of an IPSI breakdown is not the taxable amount times the rate.
IPSI is computed like any other tax rather than estimated: BT-116 × BT-119 / 100, rounded to two decimals.
- BG-23
- VAT breakdown (group)
- BT-116
- VAT category taxable amount
- BT-117
- VAT category tax amount
- BT-118
- VAT category code (UNCL 5305)
- BT-119
- VAT category rate
Official rule message (standard)
The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "IPSI" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).
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.
UBL
/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
CII
//rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'M'][upper-case(ram:TypeCode) = 'VAT']
Technical test
The rule passes when this Schematron expression holds true:
true()How to fix it
Touches amounts, VAT or IBAN. We never change these automatically — correct them in your source data.
Recompute the tax amount (BT-117) from BT-116 and BT-119.
Correct the affected entry in your XML, then re-check the invoice. Validation runs locally in your browser — your file never leaves your machine.
Check an e-invoice here
Drop an XML or ZUGFeRD PDF file here. Validation runs locally in your browser against EN 16931 — your file never leaves your machine.