BR-AE-04
Reverse charge (AE) · severity: error · in EN 16931 (UBL), EN 16931 (CII)
An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47).
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-21Document level chargeBT-102Document level charge VAT category codeBT-31Seller VAT IdentifierBT-32Seller tax registration identifierBT-63Seller tax representative VAT identifierBT-48Buyer VAT identifierBT-47Buyer legal registration identifier
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.