Peppol BIS Billing 3.0 · rule
BR-AG-08
What does BR-AG-08 mean? For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "IPSI", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "IPSI" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).
Why did my invoice fail BR-AG-08?
For each distinct IPSI rate used on the invoice, the taxable amount (BT-116) in the corresponding VAT breakdown (BG-23) entry must equal the sum of line net amounts (BT-131) plus document level charge amounts (BT-99) minus document level allowance amounts (BT-92) that carry category "IPSI" at that same rate. The IPSI breakdown must therefore be computed per rate from exactly the items taxed at that rate, ensuring the summary reconciles with the detail.
Official rule text
For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "IPSI", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "IPSI" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).
Common causes
- Document level allowances/charges with category M not folded into the breakdown's taxable amount
- Multiple IPSI rates merged into one breakdown entry
- Per-line rounding before summation causing cent-level differences
- Breakdown not regenerated after a line edit
Related rules
BR-AG-01 · BR-AG-02 · BR-AG-03 · BR-AG-04 · BR-AG-05 · BR-AG-06 · BR-AG-07 · BR-AG-09
Paste it into the live demo, or call POST /v1/validate. See the quickstart.