BR-AE-10: VAT reverse charge: BR-AE-10
Severity: fatal · Syntax: CII, UBL
Official message
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 this means
Category AE needs an exemption reason code BT-121 meaning reverse charge, or the exemption reason text BT-120 "Reverse charge" (or the equivalent standard text in another language). Official 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).
Typical cause
Category AE is set, but the exemption reason is missing or names a different case.
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-23, BT-118, BT-121, BT-120
Related rules
Context and assertion
UBL /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
CII //rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[. = 'AE'][upper-case(../ram:TypeCode) = 'VAT']
UBL
exists(cbc:TaxExemptionReason) or (exists(cbc:TaxExemptionReasonCode) )CII
(../ram:ExemptionReason) or (../ram:ExemptionReasonCode)Check a file now, free of charge
curl -F "file=@rechnung.xml" https://checkxrechnung.com/v1/validate
Questions
What does BR-AE-10 actually check?
Category AE needs an exemption reason code BT-121 meaning reverse charge, or the exemption reason text BT-120 "Reverse charge" (or the equivalent standard text in another language). Official 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).
How do I fix BR-AE-10?
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-10 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.