Fehlercodes · EN 16931

BR-AE-03Hier ergänzbar

Reverse charge document allowance requires seller and buyer VAT identifiers

So lautet die Ablehnung wörtlich: „[BR-AE-03] When a document-level allowance (BG-20) uses the Reverse charge VAT category (BT-95 = 'AE'), the invoice must carry a Seller VAT identifier (BT-31), Seller tax registration identifier (BT-32) or Seller tax representative VAT identifier (BT-63), and a Buyer VAT identifier (BT-48) or Buyer legal registration identifier (BT-47).“

Schematron rule BR-AE-03: if any cac:AllowanceCharge with cbc:ChargeIndicator=false has cac:TaxCategory/cbc:ID='AE', then cac:AccountingSupplierParty//cac:PartyTaxScheme/cbc:CompanyID (BT-31) or cac:PartyLegalEntity/cbc:CompanyID (BT-32) or a tax representative BT-63 must exist, and cac:AccountingCustomerParty//cac:PartyTaxScheme/cbc:CompanyID (BT-48) or cac:PartyLegalEntity/cbc:CompanyID (BT-47) must exist.

Was Sie bereithaltenSeller VAT identifier (BT-31) · Buyer VAT identifier (BT-48)
Was wir tunEnsure both parties carry the identifiers required for a valid reverse charge. Invoice Navigator flags the missing identifier and asks for input when it cannot be inferred from the seller or buyer master data.
Wenn Sie es selbst im Rechnungssystem eintragen
Vorher
<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">50.00</cbc:Amount>
  <cac:TaxCategory>
    <cbc:ID>AE</cbc:ID>
    <cbc:Percent>0</cbc:Percent>
  </cac:TaxCategory>
</cac:AllowanceCharge>
<!-- No seller PartyTaxScheme/CompanyID present -->
Nachher
<cac:AccountingSupplierParty>
  <cac:Party>
    <cac:PartyTaxScheme>
      <cbc:CompanyID>NL123456789B01</cbc:CompanyID>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:PartyTaxScheme>
  </cac:Party>
</cac:AccountingSupplierParty>
So sieht der Befund ausBeispiel
BefundAngabe fehlt · BR-AE-03
Von IhnenSeller VAT identifier (BT-31), Buyer VAT identifier (BT-48)
DanachBestanden
NachweisSHA-256 und /verify-Link nach der Prüfung
Tritt oft zusammen auf
BR-AE-01Missing reverse charge VAT summaryBR-AE-02Reverse charge requires both VAT IDsBR-AE-04When document level charges use the reverse charge VAT category, both seller...BR-AE-08Reverse charge VAT breakdown taxable amount must match line totalsBR-AE-10Reverse charge VAT breakdown must include exemption reason