BR-AG-05 - IPSI line VAT rate must be zero or greater
In an invoice line (BG-25) whose invoiced item VAT category code (BT-151) is IPSI, the invoiced item VAT rate (BT-152) must be 0 (zero) or greater than zero.
BR-AG-05 - IPSI line VAT rate must be zero or greater
In an invoice line (BG-25) whose invoiced item VAT category code (BT-151) is IPSI, the invoiced item VAT rate (BT-152) must be 0 (zero) or greater than zero.
What this rule checks
In an invoice line (BG-25) whose invoiced item VAT category code (BT-151) is IPSI, the invoiced item VAT rate (BT-152) must be 0 (zero) or greater than zero.
How to fix it
Set BT-152 to a value greater than or equal to zero on every IPSI line.
Validate against this rule
This rule is part of EN 16931. Check your invoice with the validator that matches your format:
Related rules
BR-45Each VAT breakdown needs a taxable amountBR-46Each VAT breakdown needs a tax amountBR-47Each VAT breakdown needs a category codeBR-48Each VAT breakdown needs a rate (unless not subject to VAT)BR-B-01Standard rated cannot be mixed with certain categoriesBR-B-02Standard rated cannot be mixed with certain categories
Source: CEN EN 16931 Schematron · Last verified: 2026-07-10
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