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BR-AG-09

The VAT amount for "IPSI (Ceuta and Melilla)" (M) (BT-117) is not taxable amount times rate

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

What the message means

The VAT amount for "IPSI (Ceuta and Melilla)" (M) (BT-117) is not taxable amount times rate.

What the issuer needs to change

Recalculate the VAT amount and round it to the cent.

Fields concerned

BG-23 VAT breakdown
BT-116 VAT category taxable amount
BT-117 VAT category tax amount
BT-118 VAT category code
BT-119 VAT category rate

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Origin

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

Original rule text

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).

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

Technical details for IT

UBL

Context: /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
Test: not((abs(xs:decimal(../cbc:TaxAmount)) - 1 <  round((abs(xs:decimal(../cbc:TaxableAmount)) * (xs:decimal(cbc:Percent) div 100)) * 10 * 10) div 100 ) and (abs(xs:decimal(../cbc:TaxAmount)) + 1 >  round((abs(xs:decimal(../cbc:TaxableAmount)) * (xs:decimal(cbc:Percent) div 100)) * 10 * 10) div 100 ))

CII

Context: //rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'M'][upper-case(ram:TypeCode) = 'VAT']
Test: not(true())

Related rules

BR-AG-06For an allowance 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-10With "IPSI (Ceuta and Melilla)" (M) no exemption reason may be given (BT-120, BT-121)
BR-B-01Lines, allowances or charges use the VAT category "split payment (Italy)" (B), but the VAT breakdown (BG-23) …
BR-B-02For lines with "split payment (Italy)" (B), the seller's VAT number or tax number (BT-31, BT-32) is missing

All validation rules

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