BR-AE-10
Reverse charge (AE) · severity: error · in EN 16931 (UBL), EN 16931 (CII)
Official rule text
A VAT breakdown (BG-23) with VAT Category code (BT-118) "Reverse charge" shall have a VAT exemption reason code (BT-121), meaning "Reverse charge" or the VAT exemption reason text (BT-120) "Reverse charge" (or the equivalent standard text in another language).
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-121VAT exemption reason codeBT-120VAT exemption reason text
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.