Peppol BIS Billing 3.0 · rule

BR-AG-01

Layer en16931·Checked against Peppol BIS Billing 3.0 2026.5

What does BR-AG-01 mean? An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "IPSI" shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with "IPSI".

Why did my invoice fail BR-AG-01?

If any invoice line (BG-25), document level allowance (BG-20) or document level charge (BG-21) uses the VAT category code "IPSI" (code M, the Ceuta/Melilla indirect tax), the VAT breakdown (BG-23) must include at least one entry whose category code (BT-118) is also "IPSI". This keeps line-level categorisation consistent with the document-level VAT summary. In UBL the breakdown entry is a cac:TaxTotal/cac:TaxSubtotal with cac:TaxCategory/cbc:ID of "M".

Official rule text

An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "IPSI" shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with "IPSI".

Common causes

Lines use category M but no matching TaxSubtotal exists in the VAT breakdown
Breakdown entry generated with a different category code than the lines
Breakdown generation skips less common categories like M

How do I fix it?

<cac:TaxTotal>
  <cbc:TaxAmount currencyID="EUR">4.00</cbc:TaxAmount>
  <cac:TaxSubtotal>
    <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
    <cbc:TaxAmount currencyID="EUR">4.00</cbc:TaxAmount>
    <cac:TaxCategory>
      <cbc:ID>M</cbc:ID>
      <cbc:Percent>4</cbc:Percent>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:TaxCategory>
  </cac:TaxSubtotal>
</cac:TaxTotal>

Check your invoice against this rule

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