How do I fix BR-AG-09?

Invoice Navigator automatically fixes this issue by correcting the `cbc:TaxAmount` element in your Invoice. You can also use Invoice Navigator's compliance engine to correct this automatically in your pipeline.

Is BR-AG-09 a critical error?

Yes, BR-AG-09 is a critical error that will cause invoice rejection. It must be fixed before submission.

Can BR-AG-09 be automatically fixed?

Many instances of BR-AG-09 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-09`:IPSI VAT breakdown tax amount must be calculated correctly

The tax amount for the IPSI VAT category in the VAT breakdown must be calculated based on the taxable amount and rate.

Severity

Fatal

Rule set

EN 16931

Country

All EU

Fix type

AUTO-FIX

Confidence

90%

Engine Classification

Recalculate IPSI tax amount as taxableAmount times rate per EN16931 BR-AG-09

Confidence: 90% · Applied automatically in pipeline

What is BR-AG-09?

BR-AG-09 is a fatal validation rule defined in the EN 16931 specification. It validates the TaxAmount element under TaxSubtotal[cac:TaxCategory > ID='M'] 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:TaxTotal/cac:TaxSubtotal[cac:TaxCategory/cbc:ID='M']/cbc:TaxAmount

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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-09 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-09
·Specification: EN 16931

How to Fix It

Locate IPSI VAT breakdown

Check tax amount calculation

Fix incorrect tax amount

Validate the result

Before / After

Failing XML

<cac:TaxSubtotal>
  <cbc:TaxAmount>999.99</cbc:TaxAmount>
  <!-- Does not match expected calculation -->
</cac:TaxSubtotal>

Corrected XML

<cac:TaxSubtotal>
  <cbc:TaxAmount>100.00</cbc:TaxAmount>
  <!-- Matches expected calculation -->
</cac:TaxSubtotal>

Technical Reference

XPath//cac:TaxTotal/cac:TaxSubtotal[cac:TaxCategory/cbc:ID='M']/cbc:TaxAmount

SpecEN 16931

Operationrecalculate

StrategyRecalculate IPSI tax amount as taxableAmount times rate per EN16931 BR-AG-09

Common Causes

·IPSI tax amount calculation is incorrect
·Tax amount does not equal taxable × rate for IPSI
·Rounding error in IPSI tax calculation
·Manual tax override created mismatch
·Tax engine calculation differs from expected formula

Seeing this in production? The API handles BR-AG-09 automatically. See the fix response →

Related Errors

BR-45

Each VAT breakdown (BG-23) shall have a VAT category taxable amount (BT-116).

BR-48

Document allowance tax category required

BR-AE-09

Reverse charge VAT breakdown tax amount must be zero

Last updated: 27 February 2026

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Handle BR-AG-09 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-09:IPSI VAT breakdown tax amount must be calculated correctly