BR-AG-06 — E-Invoice Validation Rule & Fix

Fixture ID: regionalAllowanceNoRate · XPath: /ubl:Invoice/cac:AllowanceCharge[2]/cac:TaxCategory/cbc:Percent

1. Why This Rule Triggers (Diagnostic Message)

The document level allowance at allowances[1] uses VAT category M (Tax on production, services and imports in Ceuta and Melilla (IPSI)), so its VAT rate (BT-96) must be 0 (zero) or greater than zero, but it is missing. IPSI is charged, so the adjustment carries a rate, and that rate may be 0 as well as positive — the Ceuta and Melilla tariffs include a zero band. An absent rate would leave the adjustment untethered from the tax the document says applies to it.

2. How to Fix BR-AG-06

Set allowances[1].vatRate to the IPSI percentage the adjusted supply bears, as a number. Zero is a legal value here — unlike category S — but the term must be present, because a missing rate and a rate of zero are different claims about a tax that is genuinely levied.

3. Valid Code / Payload Example

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