# BR-AG-05

Quoted from a public specification. This page is not a validator, and it is not tax, legal, or accounting advice.

- Country: EU
- Syntax: UBL
- Severity: fatal
- Statement language: en
- Last verified: 2026-10-18

## Official 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.

Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-AG-05/

Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL

Severity note: fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-18.

## Plain-language reading

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.

## What to change

On a line coded M, set the Invoiced item VAT rate (BT-152) to 0 or greater.

## Illustration

Illustration of the condition in the official statement. Not an example published by the source.

**Fails the stated condition.** A line VAT category code is M and the line VAT rate is below 0.

**Passes the stated condition.** A line VAT category code is M and the line VAT rate is 0 or greater.

## Published context and test

Copied from the source. Not reimplemented on this page.

```
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']
```

```
(cbc:Percent) >= 0
```

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