BR-AE-02:Reverse charge requires both VAT IDs
Reverse charge requires seller and buyer VAT identifiers.
Engine Classification
Business data required · Explicit input workflow · No assumptions made
Required input: Seller VAT ID, Buyer VAT ID
What is BR-AE-02?
BR-AE-02 is a fatal validation rule defined in the EN 16931 specification. It validates the CompanyID element in the UBL invoice XML.
When this rule fires, the invoice is non-compliant and will be rejected by Peppol access points and national validation services. The sending system receives a rejection response and the invoice does not reach the buyer.
Target path: XPath: Both AccountingSupplierParty and AccountingCustomerParty need PartyTaxScheme/CompanyID
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.
BR-AE-02 is a hard failure. Invoices that trigger this rule are rejected at the access point and never reach the recipient. In Peppol networks, this means your sending system receives an MLR (Message Level Response) with a rejection status. The invoice must be corrected and re-sent, adding delay to your payment cycle.
Validator Behavior
- ·Causes invoice rejection
- ·Error returned: BR-AE-02
- ·Specification: EN 16931
How to Fix It
Add seller VAT
AccountingSupplierParty/PartyTaxScheme/CompanyID
Add buyer VAT
AccountingCustomerParty/PartyTaxScheme/CompanyID
Before / After
<Invoice> <!-- Issue: When using reverse charge VAT category, both seller and buye --> </Invoice>
<Invoice> <!-- Issue resolved per EN 16931 --> </Invoice>
Technical Reference
XPath: Both AccountingSupplierParty and AccountingCustomerParty need PartyTaxScheme/CompanyIDCommon 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
Seeing this in production? The API handles BR-AE-02 automatically. See the fix response →
Frequently Asked Questions
Reverse charge requires seller and buyer VAT identifiers.
This requires user input to resolve. Review the relevant cbc: and cac: elements in your Invoice XML and provide the correct value. Invoice Navigator detects this error and prompts for the required business data before applying a safe fix.
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.
BR-AE-02 requires specific business data to resolve. Invoice Navigator detects the error and guides you through providing the needed information, then applies the fix with full audit documentation.
Related Content
Last updated: 3 March 2026
Resolve BR-AE-02 with Guided Input
The compliance engine detects this error and prompts for the required business data before applying a safe, auditable fix.