Error codes

BR-AE-06: VAT reverse charge: BR-AE-06

Severity: fatal · Syntax: CII, UBL

Official message

In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Reverse charge" the Document level allowance VAT rate (BT-96) shall be 0 (zero).

What this means

On the document allowance (BT-96) coded VAT reverse charge (AE) the rate must be 0. BR-AE-06 checks that rate, not a particular national percentage. Official text: In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Reverse charge" the Document level allowance VAT rate (BT-96) shall be 0 (zero).

Typical cause

The rate is empty, signed the wrong way, or does not match category AE.

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-20, BT-95, BT-96

Related rules

• BR-AE-03
• BR-AE-04
• BR-AE-05
• BR-AE-07
• BR-AE-08

Context and assertion

UBL cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

CII //ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=false()]/ram:CategoryTradeTax[ram:CategoryCode = 'AE'][upper-case(ram:TypeCode) = 'VAT']

UBL

(xs:decimal(cbc:Percent) = 0)

CII

ram:RateApplicablePercent = 0

Questions

What does BR-AE-06 actually check?

On the document allowance (BT-96) coded VAT reverse charge (AE) the rate must be 0. BR-AE-06 checks that rate, not a particular national percentage. Official text: In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Reverse charge" the Document level allowance VAT rate (BT-96) shall be 0 (zero).

How do I fix BR-AE-06?

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-06 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.