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BR-AE-10: Reverse charge without exemption reason
A rule from EN 16931. What the message means and how to fix it.
What the message means
A VAT breakdown (BG-23) with category AE (reverse charge) has to state the reason, either as a code (BT-121) or as text (BT-120), meaning “reverse charge”. A remark in the free-text note of the invoice does not count.
How to fix it
Set BT-121 “VAT exemption reason code” to VATEX-EU-AE and/or BT-120 “VAT exemption reason text” to a text such as “Reverse charge”. The rate (BT-119) and the tax amount (BT-117) of this category are 0.
Where the field is in the file
- UBL:
cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReasonCode or cbc:TaxExemptionReason - CII:
ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:ExemptionReasonCode or ram:ExemptionReason
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.