{
  "id": "BR-AG-08",
  "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": "For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is \"IPSI\", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is \"IPSI\" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).",
  "statement_lang": "en",
  "context": "/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']",
  "test": "every $rate in xs:decimal(cbc:Percent) satisfies ((exists(//cac:InvoiceLine) and ((../xs:decimal(cbc:TaxableAmount - 1) < (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='M'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='M'][cac:TaxCategory/xs:decimal(cbc:Percent) = $rate]/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='M'][cac:TaxCategory/xs:decimal(cbc:Percent) = $rate]/xs:decimal(cbc:Amount)))) and (../xs:decimal(cbc:TaxableAmount + 1) > (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='M'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='M'][cac:TaxCategory/xs:decimal(cbc:Percent) = $rate]/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='M'][cac:TaxCategory/xs:decimal(cbc:Percent) = $rate]/xs:decimal(cbc:Amount)))))) or (exists(//cac:CreditNoteLine) and ((../xs:decimal(cbc:TaxableAmount - 1) < (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='M'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='M'][cac:TaxCategory/xs:decimal(cbc:Percent) = $rate]/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='M'][cac:TaxCategory/xs:decimal(cbc:Percent) = $rate]/xs:decimal(cbc:Amount)))) and (../xs:decimal(cbc:TaxableAmount + 1) > (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='M'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='M'][cac:TaxCategory/xs:decimal(cbc:Percent) = $rate]/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='M'][cac:TaxCategory/xs:decimal(cbc:Percent) = $rate]/xs:decimal(cbc:Amount)))))))",
  "meaning": "For each VAT category rate (BT-119) where the VAT category code (BT-118) is \"IPSI\", the VAT category taxable amount (BT-116) must equal the sum of Invoice line net amounts (BT-131) plus document level charge amounts (BT-99) minus document level allowance amounts (BT-92) at that same rate. The published test compares category code M and allows the taxable amount and that sum to differ by less than 1. It is not exact equality. The line percent comparison is =$rate with no space around =. The allowance and charge percent comparisons are = $rate with spaces. The invoice branch calls exists(//cac:InvoiceLine) and the credit-note branch calls exists(//cac:CreditNoteLine). Neither exists check filters the category code.",
  "fix": "Set BT-116 on each M breakdown to the M line net amounts at that rate, plus the M charges at that rate, minus the M allowances at that rate. The published test allows a difference of less than 1.",
  "example_fail": "M lines net to 100 at one rate, there is no M allowance or charge at that rate, and the M breakdown taxable amount at that rate is 50.",
  "example_pass": "M lines net to 100 at one rate, there is no M allowance or charge at that rate, and the M breakdown taxable amount at that rate is 100.",
  "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-08/",
  "source_retrieved": "2026-10-18",
  "last_verified": "2026-10-18"
}