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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

The reverse charge entry of the VAT breakdown must state why the seller charges no VAT: as text, such as "Reverse charge" or the equivalent wording in another language, or as a code from the VATEX list, such as VATEX-EU-AE. Neither is given.

How to fix

Ask the seller for a corrected invoice that states this note as text or as a code.

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)