Peppol BIS Billing 3.0 · rule

BR-AG-05

Layer en16931·Checked against Peppol BIS Billing 3.0 2026.5

What does BR-AG-05 mean? 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.

Why did my invoice fail BR-AG-05?

On an invoice line (BG-25) whose VAT category code (BT-151) is "IPSI" (code M), the invoiced item VAT rate (BT-152) must be zero or greater than zero. A missing or negative rate is invalid; IPSI permits any non-negative rate. 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 "IPSI" 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
Negative rate from a sign error
Placeholder rate such as -1 exported for unknown values

How do I fix it?

<cac:ClassifiedTaxCategory>
  <cbc:ID>M</cbc:ID>
  <cbc:Percent>4</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.