BR-AG-01: VAT breakdown for category M is missing

What does this mean?

If the invoice contains an invoice line (BG-25), a document level allowance (BG-20) or a document level charge (BG-21) with VAT category M (IPSI, tax for production, services and importation in Ceuta and Melilla), the VAT breakdown (BG-23) must contain at least one entry with VAT category code (BT-118) M, one for every rate used (BR-AG-08). Such an entry is missing.
Differences: in UBL the rule also fails if there is a breakdown M but no line and no allowance/charge with M. In CII the official check counts lines or allowances/charges and breakdowns of the category together and therefore does not detect a missing breakdown in every case, e.g. not with two lines with M.

Typical causes

No breakdown was generated for lines or allowances/charges of category M, e.g. because the VAT breakdown is maintained manually.
The breakdown was created with a different category code than the lines.
UBL: a breakdown M is present although no line and no allowance/charge has this category.

How to fix the error

Create a breakdown with BT-118 = M and the respective rate (BT-119) for every rate used by lines or allowances/charges of category M.
Remove breakdowns of category M without a matching line or allowance/charge.
CII: ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax, UBL: cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory.

In E-Rechnungsfreund

In the invoice form, the VAT breakdown (BG-23) is built from VAT category and rate of the lines and allowances/charges when the XML is generated; every combination of category and rate gives one entry. Entries in section "Steueraufstellung (BG-23)" (VAT breakdown, "Experte" view) without a line or allowance/charge of the same category and rate are output additionally with taxable amount 0; remove such entries.

Example

Wrong

<!-- Invoice line -->
<ram:SpecifiedLineTradeSettlement>
  <ram:ApplicableTradeTax>
    <ram:TypeCode>VAT</ram:TypeCode>
    <ram:CategoryCode>M</ram:CategoryCode>
    <ram:RateApplicablePercent>10.00</ram:RateApplicablePercent>
  </ram:ApplicableTradeTax>
  ...
</ram:SpecifiedLineTradeSettlement>
<!-- VAT breakdown (BG-23): no entry with M -->

Correct

<!-- Invoice line -->
<ram:SpecifiedLineTradeSettlement>
  <ram:ApplicableTradeTax>
    <ram:TypeCode>VAT</ram:TypeCode>
    <ram:CategoryCode>M</ram:CategoryCode>
    <ram:RateApplicablePercent>10.00</ram:RateApplicablePercent>
  </ram:ApplicableTradeTax>
  ...
</ram:SpecifiedLineTradeSettlement>
<!-- VAT breakdown (BG-23) -->
<ram:ApplicableTradeTax>
  <ram:CalculatedAmount>100.00</ram:CalculatedAmount>
  <ram:TypeCode>VAT</ram:TypeCode>
  <ram:BasisAmount>1000.00</ram:BasisAmount>
  <ram:CategoryCode>M</ram:CategoryCode>
  <ram:RateApplicablePercent>10.00</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>

Related validation rules

• BR-AG-02: Seller VAT or tax registration identifier missing for invoice line with category M
• BR-AG-03: Seller VAT or tax registration identifier missing for document level allowance with category M
• BR-AG-04: Seller VAT or tax registration identifier missing for document level charge with category M
• BR-AG-05: VAT rate of invoice line with category M (IPSI) is missing or negative
• BR-AG-06: VAT rate of document level allowance with category M (IPSI) is missing or negative
• BR-AG-07: VAT rate of document level charge with category M (IPSI) is missing or negative