errorEN16931
BR-AG-09:IPSI VAT breakdown tax amount must be calculated correctly
The tax amount for the IPSI VAT category in the VAT breakdown must be calculated based on the taxable amount and rate.
We can fix this automatically
AUTO-FIX1. For exempt/zero-rate categories, set TaxAmount to 0.
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
Locate IPSI VAT breakdown
2
Check tax amount calculation
3
Fix incorrect tax amount
4
Validate the result
Technical Details
XPath: /Invoice/cac:TaxTotal/cac:TaxSubtotal[cac:TaxCategory/cbc:ID="M"]/cbc:TaxAmount (BT-117). For IPSI (category M), the tax amount must be correctly calculated from the taxable amount and percentage.Common Causes
- IPSI tax amount calculation is incorrect
- Tax amount does not equal taxable × rate for IPSI
- Rounding error in IPSI tax calculation
- Manual tax override created mismatch
- Tax engine calculation differs from expected formula
Frequently Asked Questions
The tax amount for the IPSI VAT category in the VAT breakdown must be calculated based on the taxable amount and rate.
Recalculate and set the correct tax amount for the IPSI VAT breakdown. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-AG-09 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-09 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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