InvoiceGlass

VAT rate missing or negative (IPSI) · BR-AG-05

  • Severity · Error
  • Applies to · UBL / CII
  • Editorial review pending

A rate is required on a line in category M. In the bundled CEN 1.3.16 package, both bindings accept zero or a higher rate.

As of

Who can correct it?

The sender can correct the invoice.

How to fix it

  1. Ask the sender for a corrected invoice in which the VAT category and the VAT rate match.
  2. If you issued the invoice yourself: enter the applicable IPSI rate.

Rule text and source

Paraphrase · The rate on a line in category M (IPSI) must be supplied and be at least 0%. This rule ID is part of the CEN 1.3.16 package bundled by KoSIT.

Message to the sender

Subject: Invoice {invoiceNumber} – VAT rate missing

Hello,

Thank you for your invoice {invoiceNumber} dated {issueDate}. The invoice contains an invoice line in the IPSI category where the VAT rate is missing or invalid (rule BR-AG-05). Could you please state the applicable IPSI rate and send us a corrected invoice?

Kind regards

Example

The export gives a line in category M a rate of −5%. The transaction details establish a 5% rate for this example. The correction reports 5%.

Related rules

Business terms

BG-25

Rule versions

CEN · EN 16931 (KoSIT) 1.3.16

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