BR-AG-01:IPSI VAT breakdown required when IPSI used on lines
When using the IPSI VAT category (M) on invoice lines, allowances, or charges, you must have exactly one matching VAT breakdown section for IPSI.
Engine Classification
Financial or legal field · Modification blocked by policy
What is BR-AG-01?
BR-AG-01 is a fatal validation rule defined in the EN 16931 specification. It validates the ID="M"]. IPSI (category M) is the Ceuta and Melilla indirect tax. When lines or document-level items use this category, the VAT breakdown must include a corresponding TaxSubtotal. element under TaxTotal > TaxSubtotal[cac:TaxCategory in the UBL invoice XML.
When this rule fires, the invoice is non-compliant and will be rejected by Peppol access points and national validation services. The sending system receives a rejection response and the invoice does not reach the buyer.
Target path: XPath: /Invoice/cac:TaxTotal/cac:TaxSubtotal[cac:TaxCategory/cbc:ID="M"]. IPSI (category M) is the Ceuta and Melilla indirect tax. When lines or document-level items use this category, the VAT breakdown must include a corresponding TaxSubtotal.
Why This Error Matters
Invoice will be rejected. IPSI (Ceuta/Melilla indirect tax) transactions must follow specific rules for Spanish territory tax compliance.
BR-AG-01 is a hard failure. Invoices that trigger this rule are rejected at the access point and never reach the recipient. In Peppol networks, this means your sending system receives an MLR (Message Level Response) with a rejection status. The invoice must be corrected and re-sent, adding delay to your payment cycle.
Validator Behavior
- ·Causes invoice rejection
- ·Error returned: BR-AG-01
- ·Specification: EN 16931
How to Fix It
Find IPSI lines/allowances/charges
Check for IPSI VAT breakdown
Create IPSI breakdown if missing
Ensure only one IPSI breakdown
Validate the result
Before / After
<Invoice> <cac:InvoiceLine>999.99</cac:InvoiceLine> <!-- Does not match expected calculation --> </Invoice>
<Invoice> <cac:InvoiceLine>100.00</cac:InvoiceLine> <!-- Matches expected calculation --> </Invoice>
Technical Reference
XPath: /Invoice/cac:TaxTotal/cac:TaxSubtotal[cac:TaxCategory/cbc:ID="M"]. IPSI (category M) is the Ceuta and Melilla indirect tax. When lines or document-level items use this category, the VAT breakdown must include a corresponding TaxSubtotal.Common Causes
- ·IPSI tax category used on lines but missing from VAT breakdown
- ·Tax breakdown not generated for Ceuta/Melilla IPSI transactions
- ·VAT summary calculation skipped IPSI category
- ·Export template missing IPSI breakdown section
- ·Tax engine not configured for IPSI category code L
Seeing this in production? The API handles BR-AG-01 automatically. See the fix response →
See Also
Related Errors
Last updated: 27 February 2026
Handle BR-AG-01 Automatically in Your Pipeline
The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.