What is BR-AG about?
The BR-AG rule group covers the VAT category IPSI, the special tax of the Spanish cities Ceuta and Melilla. The rules apply as soon as an invoice line, an allowance or a charge carries the IPSI tax category code. They require a matching entry in the VAT breakdown, a seller tax registration, a tax rate of 0 or higher, plus a taxable amount and a tax amount that add up. German B2B invoices almost never use IPSI; the group only matters for transactions linked to Ceuta or Melilla. Key point: IPSI is a real tax with a rate above 0, so no exemption reason may appear here.
All rules in group BR-AG
If an invoice contains a line, an allowance or a charge with the tax category code IPSI, the VAT breakdown must contain at least one entry with the VAT category code (BT-118) IPSI.
If an invoice line carries the tax category code IPSI (BT-151), the invoice must contain the Seller VAT identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
If a document level allowance carries the tax category code IPSI (BT-95), the invoice must contain the Seller VAT identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
If a document level charge carries the tax category code IPSI (BT-102), the invoice must contain the Seller VAT identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
In an invoice line with the tax category code IPSI (BT-151), the line VAT rate (BT-152) must be 0 or greater than zero.
In a document level allowance with the tax category code IPSI (BT-95), the allowance VAT rate (BT-96) must be 0 or greater than zero.
In a document level charge with the tax category code IPSI (BT-102), the charge VAT rate (BT-103) must be 0 or greater than zero.
For every VAT rate (BT-119) with the VAT category code IPSI (BT-118), the VAT category taxable amount (BT-116) must equal the sum of the line net amounts plus charges minus allowances that carry IPSI at that rate.
In a VAT breakdown with the VAT category code IPSI (BT-118), the VAT category tax amount (BT-117) must equal the VAT category taxable amount (BT-116) times the VAT category rate (BT-119).
A VAT breakdown with the VAT category code IPSI (BT-118) must not contain a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).
Check BR-AG automatically
Instead of digging through the XML by hand you can validate your ZUGFeRD or XRechnung file online – you get every violation with rule ID, affected field, fix and XPath, as a readable report or as JSON through the API.