errorEN16931
BR-AG-08:IPSI taxable amount calculation error
The IPSI taxable amount in the VAT breakdown does not match the calculated sum of line amounts plus charges minus allowances for the IPSI category.
We can fix this automatically
AUTO-FIX1. Sum lines/allowances/charges with this category. 2. Calculate: lines - allowances + charges. 3. Set TaxableAmount.
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
Calculate line total
Sum all Invoice line net amounts (BT-131) where VAT category is IPSI (M)
2
Add charges
Add document level charge amounts (BT-99) with IPSI category
3
Subtract allowances
Subtract document level allowance amounts (BT-92) with IPSI category
4
Update taxable amount
Set VAT category taxable amount (BT-116) to the calculated value
Technical Details
XPath: cac:TaxTotal/cac:TaxSubtotal/cbc:TaxableAmount where cac:TaxCategory/cbc:ID = "M"Common Causes
- IPSI taxable amount does not equal sum of line amounts
- VAT breakdown calculation mismatch for IPSI category
- Allowances/charges not properly included in IPSI base
- Rounding errors in IPSI taxable amount calculation
- Lines with IPSI rate not aggregated correctly
Frequently Asked Questions
The IPSI taxable amount in the VAT breakdown does not match the calculated sum of line amounts plus charges minus allowances for the IPSI category.
Recalculate the taxable amount as the sum of line net amounts plus document charges minus allowances for IPSI category. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-AG-08 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-08 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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