BR-AG-10
Validation message
A VAT breakdown (BG-23) with VAT Category code (BT-118) "IPSI" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).
Explanation
An IPSI entry in the VAT breakdown covers a taxed supply. It must therefore contain no exemption reason, neither as text nor as a code; exemption reasons belong only to exempt categories.
How to fix
Ask the seller for a corrected invoice without an exemption reason in this entry. If the supply is in fact exempt, the IPSI category is what's wrong.
Applies to
- EN 16931 (UBL)
- EN 16931 (CII)