What it means
In the VAT breakdown (BG-23), the VAT amount (BT-117) of category AE (reverse charge) must be 0 (zero).
Why it matters
No VAT is due in this category, so any VAT amount in it is a contradiction the recipient cannot book.
How to fix it
Set the VAT amount of the AE row to 0.00. If VAT was really charged, the lines are in the wrong category: change them to the standard or reduced rate.
The rule as published
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). Business terms: BG-23, BT-117, BT-118
Where this rule applies
| Rule set | Version |
|---|---|
| EN 16931 (UBL) | 1.3.17 |
| EN 16931 (UBL credit note) | 1.3.17 |
| EN 16931 (CII) | 1.3.17 |
| XRechnung 3.0 (UBL) | 3.0.2 |
| XRechnung 3.0 (UBL credit note) | 3.0.2 |
| XRechnung 3.0 (CII) | 3.0.2 |
| Peppol BIS Billing 3.0 (invoice) | 2026.5 |
| Peppol BIS Billing 3.0 (credit note) | 2026.5 |
| Factur-X 1.09 BASIC WL | 1.0.9-2 |
| Factur-X 1.09 BASIC | 1.0.9-2 |
| Factur-X 1.09 EN 16931 | 1.0.9-2 |
| Factur-X 1.09 EXTENDED | 1.0.9-2 |
| ZUGFeRD 2.5 BASIC WL | 2.5.2 |
| ZUGFeRD 2.5 BASIC | 2.5.2 |
| ZUGFeRD 2.5 EN 16931 | 2.5.2 |
| ZUGFeRD 2.5 EXTENDED | 2.5.2 |
| SI-UBL 2.0 / NLCIUS (invoice) | 2.0.3.13 |
| SI-UBL 2.0 / NLCIUS (credit note) | 2.0.3.13 |
| NLCIUS (CII) | 1.0.3.13 |
| France CTC (UBL invoice) | 1.4.0-04 |
| France CTC (UBL credit note) | 1.4.0-04 |
| France CTC (CII) | 1.4.0-04 |
| CIUS-RO UBL Invoice 1.0.9 | 1.0.9 |
| CIUS-RO UBL Credit Note 1.0.9 | 1.0.9 |
Check your file
Drop your e-invoice to see whether BR-AE-09 still fails, and which other rules do.
Related rules
- BR-AF-09 IGIC tax amount must be the taxable amount times the rate
- BR-AG-09 IPSI VAT amount must equal the taxable amount times the rate
- BR-E-09 VAT in category E must be 0
- BR-FXEXT-S-09B Standard-rate VAT amount must equal taxable amount times the rate
- BR-G-09 VAT in category G must be 0
- BR-IC-09 VAT in category K must be 0