ARLing

E-invoice / Rules / BR-AE-01

E-invoice rule EN 16931 schematron

BR-AE-01: The document uses VAT category AE

The document uses VAT category AE (VAT reverse charge), so the VAT breakdown (BG-23) has to contain exactly one cac:TaxTotal/cac:TaxSubtotal with cac:TaxCategory/cbc:ID = AE. We found 2.

Check your own file (free) Create an e-invoice

Original wording of the rule

[BR-AE-01]-An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Reverse charge" shall contain in the VAT Breakdown (BG-23) exactly one VAT category code (BT-118) equal with "VAT reverse charge".

Source of the quotation: EN 16931 schematron (ConnectingEurope/eInvoicing-EN16931, licence EUPL 1.2)

How to fix it

  1. Open the XML file and find the element cac:TaxCategory/cbc:ID.
  2. Add or correct the element the way the wording of the rule above asks for.
  3. Save the file and check it again with our checker. It runs in your browser, the file is never uploaded.

A correct UBL 2.1 snippet

<cac:TaxCategory
    xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
    xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:ID>S</cbc:ID>
</cac:TaxCategory>

The snippet is only the part of the document the rule is about. Put it in the right place inside your invoice; the namespaces are written here only so that the snippet reads on its own.

When it is reported

Profile: EN 16931, Peppol BIS Billing 3.0, XRechnung 3.x

How we rate it: error

UBL elements: cac:TaxTotal/cac:TaxSubtotal, cac:TaxCategory/cbc:ID

Related rules

Our check is not complete: we do not check the XSD schema and we do not implement every rule, and a file that passes says nothing about whether the buyer or the Peppol network will accept it. Licences for the quoted wordings are listed in our sources.