eRechioError codes › BR-AE-02 · Deutsch
BR-AE-02: Reverse charge (AE) without VAT identifiers of seller and buyer
A rule from EN 16931. What the message means and how to fix it.
What the message means
An invoice with VAT category AE (reverse charge) needs two identifiers: from the seller the VAT identifier (BT-31), the tax registration identifier (BT-32) or the tax representative VAT identifier (BT-63), and from the buyer the VAT identifier (BT-48) or a legal registration identifier (BT-47). Most often the buyer VAT identifier is missing.
How to fix it
Enter the customer VAT number with its country prefix in BT-48 (for example ATU12345678) and your own identifier in BT-31 “Seller VAT identifier” or BT-32 “Seller tax registration identifier”. For domestic reverse charge cases where the customer has no VAT number, the legal registration identifier (BT-47) is accepted.
Where the field is in the file
- UBL:
cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID - CII:
ram:BuyerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="VA"]
The rule applies to every format built on EN 16931: Peppol BIS Billing 3.0, XRechnung, ZUGFeRD and Factur-X, and other national CIUS.
Check the invoice again: The free validator runs the official KoSIT rule files (EN 16931 rules for UBL and CII, plus the German XRechnung rules) in your browser. Your invoice never leaves your computer, and the report links to the English explanations.
Technical notes on the data format, not tax or legal advice. Whether VAT rate, supply and amounts are correct in substance is a question for your tax adviser.