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BR-AF-05

For a line with "IGIC (Canary Islands)" (L) the VAT rate is wrong: it must be zero or more

Validation rule of EN 16931 (CEN, rule set 1.3.16) · Level: Error

What the message means

For a line with "IGIC (Canary Islands)" (L) the VAT rate is wrong: it must be zero or more.

What the issuer needs to change

Correct the VAT rate or category.

Fields concerned

BG-25 invoice line
BT-151 invoiced item VAT category code
BT-152 invoiced item VAT rate

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Origin

Rule set: EN 16931 (CEN, rule set 1.3.16)
Syntax: CII, UBL
Level: Error

Original rule text

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 0 (zero) or greater than zero.

Source: CEN/TC 434, EN 16931 validation rules 1.3.16, European Union Public Licence 1.2

Technical details for IT

UBL

Context: cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']| cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
Test: not((cbc:Percent) >= 0)

CII

Context: //rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'L'][upper-case(ram:TypeCode) = 'VAT']
Test: not(ram:RateApplicablePercent > 0)

Related rules

BR-AF-02For lines with "IGIC (Canary Islands)" (L), the seller's VAT number or tax number (BT-31, BT-32) is missing
BR-AF-03For an allowance with "IGIC (Canary Islands)" (L), the seller's VAT number or tax number (BT-31, BT-32) is …
BR-AF-04For a charge with "IGIC (Canary Islands)" (L), the seller's VAT number or tax number (BT-31, BT-32) is missing
BR-AF-06For an allowance with "IGIC (Canary Islands)" (L) the VAT rate is wrong: it must be zero or more
BR-AF-07For a charge with "IGIC (Canary Islands)" (L) the VAT rate is wrong: it must be zero or more
BR-AF-08The taxable amount for "IGIC (Canary Islands)" (L) in the VAT breakdown (BT-116) does not match the lines, …

All validation rules

Technical explanation by robin.vision, not tax or legal advice. Rules as of 31 August 2026 (KoSIT validator configuration).