BR-AE-03
Validation message
An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47).
Explanation
At least one document-level allowance is invoiced under reverse charge. The invoice must then identify both parties for tax: the seller by its VAT ID, its tax registration number or its tax representative's VAT ID, and the buyer by its VAT ID or its legal registration number (such as a company register number). One identifier per party is enough; at least one party has none.
How to fix
Check which party lacks an identifier and ask the seller for a corrected invoice that states its VAT ID or tax registration number, or the buyer's VAT ID or legal registration number.
This field is required by §14 Abs. 4 Nr. 2 UStG. A missing or incorrect value may affect input VAT deduction (Vorsteuerabzug) for the recipient.
Applies to
- EN 16931 (UBL)
- EN 16931 (CII)