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BR-AG-06

For an allowance with "IPSI (Ceuta and Melilla)" (M) 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 an allowance with "IPSI (Ceuta and Melilla)" (M) 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-20 document level allowances
BT-95 document level allowance VAT category code
BT-96 document level allowance 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 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.

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

Technical details for IT

UBL

Context: cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
Test: not((cbc:Percent) >= 0)

CII

Context: //ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=false()]/ram:CategoryTradeTax[ram:CategoryCode = 'M'][upper-case(ram:TypeCode) = 'VAT']
Test: not(ram:RateApplicablePercent >= 0)

Related rules

BR-AG-03For an allowance with "IPSI (Ceuta and Melilla)" (M), the seller's VAT number or tax number (BT-31, BT-32) is …
BR-AG-04For a charge with "IPSI (Ceuta and Melilla)" (M), the seller's VAT number or tax number (BT-31, BT-32) is …
BR-AG-05For a line with "IPSI (Ceuta and Melilla)" (M) the VAT rate is wrong: it must be zero or more
BR-AG-07For a charge with "IPSI (Ceuta and Melilla)" (M) the VAT rate is wrong: it must be zero or more
BR-AG-08The taxable amount for "IPSI (Ceuta and Melilla)" (M) in the VAT breakdown (BT-116) does not match the lines, …
BR-AG-09The VAT amount for "IPSI (Ceuta and Melilla)" (M) (BT-117) is not taxable amount times rate

All validation rules

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