BR-AE-08
Reverse charge (AE) · severity: error · in EN 16931 (UBL), EN 16931 (CII)
In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "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-23VAT breakdownBT-118VAT category codeBT-116VAT category taxable amountBT-131Invoice line net amountsBT-92Document level allowance amountsBT-99Document level charge amounts
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.