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BR-AE-01

Validation 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".

Explanation

At least one line, allowance or charge is in the reverse charge category. The VAT breakdown must then contain exactly one entry for that category: a missing entry is as much an error as two entries. Two entries usually appear when lines of this category carry different VAT rates; under reverse charge the rate is 0% throughout. Depending on the invoice format, a reverse charge entry in the breakdown with no line, allowance or charge of that category is also rejected.

How to fix

Ask the seller for a corrected invoice whose VAT breakdown has exactly one reverse charge entry, covering all lines, allowances and charges of that category.

This field is required by §14 Abs. 4 Nr. 8 UStG. A missing or incorrect value may affect input VAT deduction (Vorsteuerabzug) for the recipient.

Applies to

  • EN 16931 (UBL)
  • EN 16931 (CII)