attestwireAttestwire › Rule reference › BR-AG-05
BR-AG-05 Ceuta and Melilla IPSI lines must state a rate of zero or more
noun · EN 16931 · fatal · BT-152
For a sample invoice, the library reports: 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.
- Business term
BT-152- Severity
fatal
The fix
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.
A passing value
"vatCategory": "M", "vatRate": 10What the library returns
The full error returned by @attestwire/en16931. It includes the rule ID,
affected field and suggested correction. Developers can use this object in their application:
{
"rule": "BR-AG-05",
"field": "BT-152",
"severity": "fatal",
"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.",
"fix": "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.",
"example": "\"vatCategory\": \"M\", \"vatRate\": 10",
"xpath": "/ubl:Invoice/cac:InvoiceLine[2]/cac:Item/cac:ClassifiedTaxCategory/cbc:Percent",
"docsUrl": "https://attestwire.com/rules/BR-AG-05"
}
xpath is always a UBL path. On a CII invoice, look for the
matching CII field instead.