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BR-AE-06

Validation message

In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Reverse charge" the Document level allowance VAT rate (BT-96) shall be 0 (zero).

Explanation

Under reverse charge the buyer, not the seller, accounts for the VAT. A document-level allowance in this category must therefore state a VAT rate of 0%; here the rate is missing or different.

How to fix

Ask the seller for a corrected invoice in which this allowance carries a VAT rate of 0%. If the supply is in fact subject to VAT charged by the seller, the reverse charge category is what's wrong.

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)