BR-AG-05 — E-Invoice Validation Rule & Fix

Fixture ID: regionalNoRate · XPath: /ubl:Invoice/cac:InvoiceLine[2]/cac:Item/cac:ClassifiedTaxCategory/cbc:Percent

1. Why This Rule Triggers (Diagnostic Message)

Line 2 uses VAT category M (Tax on production, services and imports in Ceuta and Melilla (IPSI)), so the invoiced item VAT rate (BT-152) must be 0 (zero) or greater than zero, but it is missing. IPSI is a tax that is actually charged, so the rate is the substance of the line, not decoration — and unlike category S, M does admit a rate of exactly 0, because IPSI relieves some supplies by rate rather than by exemption. What it does not admit is silence, or a negative figure.

2. How to Fix BR-AG-05

Set line.vatRate to the applicable IPSI percentage as a number. IPSI is the municipal tax of Ceuta and Melilla, not an IGIC band table: its rates are fixed by each city's own ordinance for the class of goods or service, and in practice run from about 0.5 to 10 percent — so take the figure from the Ceuta or Melilla ordinance that governs your supply rather than from a national list. If the supply is in mainland Spain and bears VAT rather than IPSI, the category is S.

3. Valid Code / Payload Example

"vatCategory": "M", "vatRate": 10