{
  "id": "BR-AG-05",
  "country": "EU",
  "syntax": "ubl",
  "group": "ipsi",
  "severity": "fatal",
  "severity_note": "fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-18.",
  "spec": "Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL",
  "statement": "In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is \"IPSI\" the Invoiced item VAT rate (BT-152) shall be 0 (zero) or greater than zero.",
  "statement_lang": "en",
  "context": "cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']| cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']",
  "test": "(cbc:Percent) >= 0",
  "meaning": "In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is \"IPSI\", the Invoiced item VAT rate (BT-152) must be 0 (zero) or greater than zero. The message capitalizes \"Invoiced item VAT rate\". The published test is (cbc:Percent) >= 0 with spaces around >=. It is not a percent equal to 0, and it is not not(cbc:Percent). The context has no space before the | that separates the invoice line from the credit note line.",
  "fix": "On a line coded M, set the Invoiced item VAT rate (BT-152) to 0 or greater.",
  "example_fail": "A line VAT category code is M and the line VAT rate is below 0.",
  "example_pass": "A line VAT category code is M and the line VAT rate is 0 or greater.",
  "example_note": "Illustration of the condition in the official statement. Not an example published by the source.",
  "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-AG-05/",
  "source_retrieved": "2026-10-18",
  "last_verified": "2026-10-18"
}