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BR-AE-09

Validation message

The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" shall be 0 (zero).

Explanation

Under reverse charge the buyer accounts for the VAT itself. The reverse charge entry of the VAT breakdown must therefore show no VAT amount: it has to be 0.

How to fix

Ask the seller for a corrected invoice with a VAT amount of 0 in this entry. If the seller did charge VAT, 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)