EN 16931 rules › BR-IG-05
BR-IG-05 — In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IPSI" the Invoiced item VAT rate…
| Rule id | BR-IG-05 |
|---|---|
| Rule set | EN 16931 itself, not a national or network addition |
| Severity | fatal in CII and UBL — a validator enforcing this rule set rejects the invoice |
| Applies to | the CII and UBL syntaxes |
| Checked by | the validator on this site and invoicekit.go v0.2.11, the library behind it |
The rule as published
In 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.
fatal in CII — a validator enforcing this rule set rejects the invoice.
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.
fatal in UBL — a validator enforcing this rule set rejects the invoice.
What runs for it
Straight from the artefacts the engine embeds: the node the assertion selects and the test it applies there. A failing invoice is reported with the message above.
| Syntax | Severity | Artefact phase | Applied to | Fails when |
|---|---|---|---|---|
| CII | fatal | EN16931-model-phase | //rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'M'][upper-case(ram:TypeCode) = 'VAT'] | ram:RateApplicablePercent >= 0 |
| UBL | fatal | EN16931model_phase | 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'] | (cbc:Percent) >= 0 |
Data elements it names
- BG-25 Invoice line (cited by 36 rules)
- BT-151 Invoiced item VAT category code (cited by 40 rules)
- BT-152 Invoiced item VAT rate (cited by 12 rules)
See also
- Every EN 16931 rule id — the same list as a filterable table, with the assertions as CSV and JSON.
- What XRechnung and Peppol BIS add — rule sets that run these ids plus their own.
- The data elements — every BT and BG with the rules that name it.