BR-AE-03: Reverse-charge invoice discounts need both VAT numbers

What it means

When a discount on the whole invoice has VAT category AE (reverse charge, BT-95), the invoice must contain the seller's VAT identifier (BT-31), the seller's tax registration identifier (BT-32) or the VAT identifier of the seller's tax representative (BT-63). Because the buyer accounts for the VAT, the invoice must also give the buyer's VAT identifier (BT-48) or the buyer's legal registration identifier (BT-47).

Why it matters

Under reverse charge the buyer pays the VAT to the tax authority instead of you. That is only allowed between two VAT-registered businesses, so both VAT numbers must be on the invoice. Without it the invoice is rejected.

How to fix it

Open your company profile in your invoicing software and fill in your VAT number with its country prefix, for example DE123456789. If you are not VAT registered but have a tax number, enter it as the tax registration number. If a tax representative handles VAT for you, their VAT number also counts. Then open the customer record and enter the buyer's VAT number.

The rule as published

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47).

Business terms: BG-20, BT-31, BT-32, BT-47, BT-48, BT-63, BT-95

Where this rule applies