Peppol BIS Billing 3.0 · rule
BR-AG-09
What does BR-AG-09 mean? The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "IPSI" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).
Why did my invoice fail BR-AG-09?
In a VAT breakdown (BG-23) entry with category code "IPSI" (code M), the VAT category tax amount (BT-117) must equal the taxable amount (BT-116) multiplied by the rate (BT-119). This is the base-times-rate arithmetic check for each IPSI breakdown entry.
Official rule text
The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "IPSI" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).
Common causes
- Tax amount accumulated from rounded per-line taxes instead of computed from the breakdown base
- Rate given as a fraction (0.04) rather than a percentage (4)
- Taxable amount changed without recomputing the tax amount
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-08
Check your invoice against this rule
Paste it into the live demo, or call POST /v1/validate. See the quickstart.