E-invoice / Rules / BR-AE-08

E-invoice rule EN 16931 schematron

BR-AE-08: The taxable amount for VAT category AE

The taxable amount for VAT category AE (VAT reverse charge) should be 0.00 (the line amounts plus charges minus allowances carrying this category); the file says …

Original wording of the rule

[BR-AE-08]-In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "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:TaxSubtotal/cbc:TaxableAmount.
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:TaxSubtotal
    xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
    xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
</cac:TaxSubtotal>

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

Where we point in the file: /Invoice/cac:TaxTotal/cac:TaxSubtotal[1]/cbc:TaxableAmount

Related rules

• BR-AE-06 The allowance on document level has VAT category AE (VAT reverse charge)
• BR-AE-07 The charge on document level has VAT category AE (VAT reverse charge)
• BR-AE-09 With VAT category AE (VAT reverse charge) the VAT amount in the breakdown
• BR-AE-10 With VAT category AE (VAT reverse charge) the VAT 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.