How do I fix BR-AG-06?

Invoice Navigator automatically fixes this issue by correcting the `cac:AllowanceCharge` element in your Invoice (BR-AG-06). You can also use Invoice Navigator's compliance engine to correct this automatically in your pipeline.

Is BR-AG-06 a critical error?

Yes, BR-AG-06 is a critical error that will cause invoice rejection. It must be fixed before submission.

Can BR-AG-06 be automatically fixed?

Many instances of BR-AG-06 can be automatically corrected using Invoice Navigator's compliance engine. The fix is applied in your pipeline with full audit evidence.

errorEN 16931

`BR-AG-06`:IPSI document level allowance VAT rate must be 0% or positive

When a document level allowance uses the IPSI VAT category (M for Ceuta/Melilla indirect tax), the VAT rate must be 0 or greater than zero.

Severity

Fatal

Rule set

EN 16931

Country

All EU

Fix type

AUTO-FIX

Confidence

92%

Engine Classification

Set VAT rate to 0% if negative for IPSI document-level allowances per EN16931 BR-AG-06

Confidence: 92% · Applied automatically in pipeline

What is BR-AG-06?

BR-AG-06 is a fatal validation rule defined in the EN 16931 specification. It validates the Percent element under 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: //cac:AllowanceCharge[cbc:ChargeIndicator='false']/cac:TaxCategory[cbc:ID='M']/cbc:Percent

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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-06 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.

Invoice Navigator can automatically correct this error in your pipeline. The fix is applied with full audit evidence, so your compliance trail remains intact.

Validator Behavior

·Causes invoice rejection
·Error returned: BR-AG-06
·Specification: EN 16931

How to Fix It

Identify IPSI allowances

Check VAT rate values

Fix negative rates

Validate the result

Before / After

Failing XML

<Invoice>
  <cac:AllowanceCharge>INVALID_CODE</cac:AllowanceCharge>
</Invoice>

Corrected XML

<Invoice>
  <cac:AllowanceCharge>VALID_CODE</cac:AllowanceCharge>
</Invoice>

Technical Reference

XPath//cac:AllowanceCharge[cbc:ChargeIndicator='false']/cac:TaxCategory[cbc:ID='M']/cbc:Percent

SpecEN 16931

Operationset_value

StrategySet VAT rate to 0% if negative for IPSI document-level allowances per EN16931 BR-AG-06

Common Causes

·IPSI document allowance has negative VAT rate
·Incorrect rate on Ceuta/Melilla discount
·IPSI allowance percentage field invalid
·Rate calculation error for IPSI allowance
·Data entry error on IPSI allowance rate

Seeing this in production? The API handles BR-AG-06 automatically. See the fix response →

Related Errors

BR-32

Each Document level allowance (BG-20) shall have a Document level allowance...

BR-AE-06

Document level allowance with reverse charge must have 0% VAT rate

BR-AF-01

When an invoice contains items, allowances, or charges with VAT category...

Last updated: 27 February 2026

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Handle BR-AG-06 Automatically in Your Pipeline

The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.

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BR-AG-06:IPSI document level allowance VAT rate must be 0% or positive