BR-AE-10

Validation message

A VAT breakdown (BG-23) with VAT Category code (BT-118) "Reverse charge" shall have a VAT exemption reason code (BT-121), meaning "Reverse charge" or the VAT exemption reason text (BT-120) "Reverse charge" (or the equivalent standard text in another language).

Explanation

A VAT breakdown with category 'reverse charge' must include an exemption reason — either as text (BT-120) or as a CEF VATEX code (BT-121).

How to fix

Add an exemption reason text or VATEX code to the VAT breakdown.

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