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`BR-AE-02`:Reverse charge requires both VAT IDs

Reverse charge requires seller and buyer VAT identifiers.

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NEEDS INPUT

Requires user input: Seller VAT ID (BT-31), Seller tax registration (BT-32) or Seller tax rep VAT (BT-63), AND Buyer VAT ID (BT-48) or Buyer legal registration (BT-47). Cannot derive - must come from verified business records.

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Why This Error Matters

Invoice will be rejected by validation. Tax authorities require both party identifiers for reverse charge transactions to track cross-border VAT.

How to Fix It

Add seller VAT

AccountingSupplierParty/PartyTaxScheme/CompanyID

Add buyer VAT

AccountingCustomerParty/PartyTaxScheme/CompanyID

Technical Details

XPath: Both AccountingSupplierParty and AccountingCustomerParty need PartyTaxScheme/CompanyID

Common Causes

Seller VAT identifier missing from invoice
Buyer VAT identifier not provided for reverse charge
Cross-border B2B transaction without proper party identification
ERP does not validate identifier requirements for reverse charge
Manual override removed required identifiers

Frequently Asked Questions

Reverse charge requires seller and buyer VAT identifiers.

Add VAT identifiers for both seller and buyer. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.

Yes, BR-AE-02 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted by the recipient's system.

Many instances of BR-AE-02 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including reverse charge requires both vat ids.

Related Errors

BR-AE-06

Document level allowance with reverse charge must have 0% VAT rate

BR-AE-07

Document level charge with reverse charge must have 0% VAT rate

Last updated: 18 January 2026

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BR-AE-02:Reverse charge requires both VAT IDs