BR-AG-01 — E-Invoice Validation Rule & Fix

Fixture ID: documentMissingGroupM · XPath: /ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:ID

1. Why This Rule Triggers (Diagnostic Message)

An invoice line (BT-151), a document level allowance (BT-95) or a document level charge (BT-102) uses VAT category M (Tax on production, services and imports in Ceuta and Melilla (IPSI)), so the VAT breakdown (BG-23) must contain at least one group with the VAT category code (BT-118) M — but this document states none. The breakdown is the document's own summary of what VAT is due and why; a category that appears on the invoice but not in the breakdown means the tax authority cannot reconcile the two.

2. How to Fix BR-AG-01

Add a VAT breakdown group (cac:TaxSubtotal, or ram:ApplicableTradeTax in CII) for category M, with the taxable amount and VAT amount of the lines, allowances and charges that carry it.

3. Valid Code / Payload Example