BR-FXEXT-AE-01: Reverse-charge items need at least one VAT breakdown entry

What it means

When an invoice line (BT-151), a discount on the whole invoice (BT-95), a charge on the whole invoice (BT-102) or a logistics service charge uses VAT category AE (reverse charge), the VAT breakdown (BG-23) must contain at least one entry with category code AE (BT-118). Only normal lines (subtype DETAIL) and lines with no subtype count. Unlike the standard rule BR-AE-01, the Extended profile allows more than one AE entry, for instance with different exemption reasons.

Why it matters

The VAT breakdown is the summary of VAT per category and rate that the buyer books and the tax authority checks. If a category used on the lines is missing from it, the VAT on the invoice cannot be reconciled and the file fails the check.

How to fix it

Look at the VAT summary at the bottom of the invoice. Add the missing AE row with the total of the amounts in that category, the rate and the VAT amount. Invoicing software normally builds this table from the lines, so a gap usually means a line was edited by hand or given the wrong category.

The rule as published

An Invoice that contains an Invoice line (BG-25) where the "Subtype of invoice line item" (EXT-FR-FE-163 / BT-X-8) has the value "DETAIL" or is not specified, a Document level allowance (BG-20) or a Document level charge or tax (BG-21) or a Logistics Service Charge ( BG-X-42) where the VAT category code (BT-151, BT-95, BT-102, or BT-X-273) is “AE” ("Reverse Charge") shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with “AE” ("Reverse Charge").

Business terms: BG-20, BG-21, BG-23, BG-25, BT-95, BT-102, BT-118, BT-151

Where this rule applies