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BR-AE-07

Validation message

In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Reverse charge" the Document level charge VAT rate (BT-103) shall be 0 (zero).

Explanation

Under reverse charge the buyer, not the seller, accounts for the VAT. A document-level charge 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 charge 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)