BR-AE-01
Reverse charge (AE) · severity: error · in EN 16931 (UBL), EN 16931 (CII)
An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Reverse charge" shall contain in the VAT Breakdown (BG-23) exactly one VAT category code (BT-118) equal with "VAT reverse charge".
What it means
Rule for reverse charge (category AE): both seller and buyer VAT IDs are required, VAT must be 0, and an exemption reason like 'Reverse charge' is expected.
Fields involved
BG-25Invoice lineBG-20Document level allowanceBG-21Document level chargeBG-23VAT breakdownBT-118VAT category code
How to fix it
Open the invoice in your invoicing software or XML, correct the fields named in the rule, and check the file again. Our free validator shows exactly where in the file the rule failed. If you need a new compliant invoice, you can create one for free.