errorEN16931
BR-AG-06:IPSI document level allowance VAT rate must be 0% or positive
When a document level allowance uses the IPSI VAT category (M for Ceuta/Melilla indirect tax), the VAT rate must be 0 or greater than zero.
We can fix this automatically
AUTO-FIX1. Find items with this category but non-zero rate. 2. Set rate to 0. 3. Or suggest different category if rate is intentional.
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
Identify IPSI allowances
2
Check VAT rate values
3
Fix negative rates
4
Validate the result
Technical Details
XPath: /Invoice/cac:AllowanceCharge[cbc:ChargeIndicator=false]/cac:TaxCategory/cbc:Percent (BT-96) where cbc:ID = M. IPSI is the indirect tax for Ceuta and Melilla Spanish territories.Common Causes
- IPSI document allowance has negative VAT rate
- Incorrect rate on Ceuta/Melilla discount
- IPSI allowance percentage field invalid
- Rate calculation error for IPSI allowance
- Data entry error on IPSI allowance rate
Frequently Asked Questions
When a document level allowance uses the IPSI VAT category (M for Ceuta/Melilla indirect tax), the VAT rate must be 0 or greater than zero.
Set the VAT rate to 0% for IPSI allowances if a negative rate was entered. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-AG-06 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-06 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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