E-invoice / Rules / BR-AE-06

E-invoice rule EN 16931 schematron

BR-AE-06: The allowance on document level has VAT

The allowance on document level has VAT category AE (VAT reverse charge), so the VAT rate has to be 0 (cbc:Percent = 0).

Original wording of the rule

[BR-AE-06]-In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Reverse charge" the Document level allowance VAT rate (BT-96) shall be 0 (zero).

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:Percent.
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:Percent>23.00</cbc:Percent>
</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: cbc:Percent

Where we point in the file: /Invoice/cac:AllowanceCharge[1]/cac:TaxCategory

Related rules

• BR-AE-04 With VAT category AE (VAT reverse charge) the invoice has to carry
• BR-AE-05 Line 1 has VAT category AE (VAT reverse charge), so the VAT rate
• BR-AE-07 The charge on document level has VAT category AE (VAT reverse charge)
• BR-AE-08 The taxable amount for VAT category AE (VAT reverse charge)
• BR-AE-09 With VAT category AE (VAT reverse charge) the VAT amount in the breakdown

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.