errorEN16931
BR-AG-01:IPSI VAT breakdown required when IPSI used on lines
When using the IPSI VAT category (M) on invoice lines, allowances, or charges, you must have exactly one matching VAT breakdown section for IPSI.
We can fix this automatically
AUTO-FIX1. Find all lines/allowances/charges with this VAT category. 2. Ensure exactly one TaxSubtotal with matching category exists. 3. Create if missing.
No manual changes needed
Upload and Fix NowWhy This Error Matters
Invoice will be rejected. IPSI (Ceuta/Melilla indirect tax) transactions must follow specific rules for Spanish territory tax compliance.
How to Fix It
1
Find IPSI lines/allowances/charges
2
Check for IPSI VAT breakdown
3
Create IPSI breakdown if missing
4
Ensure only one IPSI breakdown
5
Validate the result
Technical Details
XPath: /Invoice/cac:TaxTotal/cac:TaxSubtotal[cac:TaxCategory/cbc:ID="M"]. IPSI (category M) is the Ceuta and Melilla indirect tax. When lines or document-level items use this category, the VAT breakdown must include a corresponding TaxSubtotal.Common Causes
- IPSI tax category used on lines but missing from VAT breakdown
- Tax breakdown not generated for Ceuta/Melilla IPSI transactions
- VAT summary calculation skipped IPSI category
- Export template missing IPSI breakdown section
- Tax engine not configured for IPSI category code L
Frequently Asked Questions
When using the IPSI VAT category (M) on invoice lines, allowances, or charges, you must have exactly one matching VAT breakdown section for IPSI.
Add an IPSI VAT breakdown (TaxSubtotal with category M) if missing when lines use IPSI tax category. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-AG-01 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted.
Many instances of BR-AG-01 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues.
See Also
Last updated: 16 January 2026
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