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Error codes

BR-AE-01: VAT reverse charge: BR-AE-01

Severity: fatal · Syntax: CII, UBL

Official message

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 this means

BR-AE-01 ties invoice lines, document allowances or document charges coded VAT reverse charge (AE) to the VAT breakdown BG-23. The message requires exactly one BT-118 with that category. Official text: 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".

Typical cause

The line uses this category code, but the breakdown is missing, uses another code, or repeats the category more than once.

How to fix it

Align code AE, the rate and the breakdown with the message. The snippet shows the elements involved; amounts have to match your invoice. The check helps you find the spot. It is not a tax opinion.

UBL

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>AE</cbc:ID>
    <cbc:Percent>0</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:TaxSubtotal>

CII

<ram:ApplicableTradeTax>
  <ram:CalculatedAmount>0.00</ram:CalculatedAmount>
  <ram:TypeCode>VAT</ram:TypeCode>
  <ram:BasisAmount>100.00</ram:BasisAmount>
  <ram:CategoryCode>AE</ram:CategoryCode>
  <ram:RateApplicablePercent>0</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>

Business term

BG-25, BG-20, BG-21, BT-151, BT-95, BT-102, BG-23, BT-118

Related rules

Context and assertion

UBL /ubl:Invoice | /cn:CreditNote

CII /rsm:CrossIndustryInvoice

UBL

((exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'AE']) or exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'AE'])) and (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'AE']) = 1)) or (not(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'AE']) and not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'AE']))

CII

(count(//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='AE'])=0 and count(//ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='AE'])=0 and count(//ram:CategoryTradeTax[ram:CategoryCode='AE'])=0) or ( count(//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='AE'])=1 and (exists(//ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='AE']) or exists(//ram:CategoryTradeTax[ram:CategoryCode='AE'])))

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Questions

What does BR-AE-01 actually check?

BR-AE-01 ties invoice lines, document allowances or document charges coded VAT reverse charge (AE) to the VAT breakdown BG-23. The message requires exactly one BT-118 with that category. Official text: 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".

How do I fix BR-AE-01?

Align code AE, the rate and the breakdown with the message. The snippet shows the elements involved; amounts have to match your invoice. The check helps you find the spot. It is not a tax opinion.

If BR-AE-01 passes, is the invoice legally compliant?

No. This page helps you read this one Schematron assertion. A pass is not a statement about tax law, portal acceptance, or bank overlays.