Peppol BIS Billing 3.0 · rule

BR-AF-05

Layer en16931·Checked against Peppol BIS Billing 3.0 2026.5

What does BR-AF-05 mean? 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.

Why did my invoice fail BR-AF-05?

On an invoice line (BG-25) whose VAT category code (BT-151) is "IGIC" (code L), the invoiced item VAT rate (BT-152) must be zero or a positive number. Unlike exempt categories where the rate must be absent or 0, IGIC allows any non-negative rate, but a negative or missing rate is invalid. In UBL the rate is cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:Percent.

Official 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.

Common causes

cbc:Percent omitted on the line's ClassifiedTaxCategory
A negative rate entered by mistake (e.g. sign error from a credit calculation)
Rate mapped from a placeholder value such as -1 for "unknown"

How do I fix it?

<cac:ClassifiedTaxCategory>
  <cbc:ID>L</cbc:ID>
  <cbc:Percent>7</cbc:Percent>
  <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:ClassifiedTaxCategory>

Check your invoice against this rule

Paste it into the live demo, or call POST /v1/validate. See the quickstart.