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BR-AG-09 - IPSI VAT amount = taxable amount x rate

In a VAT breakdown (BG-23) whose VAT category code (BT-118) is IPSI, the VAT category tax amount (BT-117) must equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).

BR-AG-09 - IPSI VAT amount = taxable amount x rate

In a VAT breakdown (BG-23) whose VAT category code (BT-118) is IPSI, the VAT category tax amount (BT-117) must equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).

VAT breakdownEN 16931BT-117 Error

What this rule checks

In a VAT breakdown (BG-23) whose VAT category code (BT-118) is IPSI, the VAT category tax amount (BT-117) must equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).

How to fix it

Recompute BT-117 as BT-116 x BT-119, rounded to two decimals.

Validate against this rule

This rule is part of EN 16931. Check your invoice with the validator that matches your format:

UBL / PeppolXRechnungFactur-X / ZUGFeRD

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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