All error codes · Error code · EN 16931 (CEN)
BR-AE-10 Reverse charge without a reason
With reverse charge (VAT category AE) the VAT breakdown must state the reason, as a code or as text.
The rule's official text
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).
An error: the validator rejects the invoice, and recipients may refuse it.
What usually causes it
- The invoice uses category
AE, but the reverse charge note is only in the free text. - The exemption reason is given on the lines only, not in the VAT breakdown.
How to fix it
- Give the code
VATEX-EU-AE(BT-121) in the VAT breakdown, or the text "Reverse charge" (BT-120). - With reverse charge the customer's VAT ID must be in the invoice as well.
Where it sits in the XML
- UBL
cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReasonCode- CII
ram:ApplicableTradeTax/ram:ExemptionReasonCode
Fixed? Check the invoice again.
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Related error codes
Invoices that get through. From the hours you tracked.
Try it free for 14 daysdocket writes every invoice as a ZUGFeRD PDF and an XRechnung at once, following exactly these rules. More on e-invoicing in docket.
