What causes BR-AE-03?

A document-level allowance carries VAT category AE (Reverse charge) but the invoice lacks a Seller VAT ID (BT-31/32/63) or a Buyer VAT ID (BT-47/48).

Is a legal registration ID enough for the buyer?

Yes. BT-47 (buyer legal registration ID) or BT-48 (buyer VAT ID) satisfies the rule. Only one is required.

Can BR-AE-03 be auto-fixed?

Partially. When the missing identifier exists in master data, Invoice Navigator inserts it. When it does not exist, the fixer requests it as user input.

Does BR-AE-03 apply if only line-level items are reverse charge?

No. BR-AE-03 is specific to document-level allowances (BG-20). BR-AE-01 covers the line-level case.

What is a tax representative VAT identifier (BT-63)?

When a non-EU seller uses a fiscal representative in the EU, the representative VAT ID is reported in BT-63 and satisfies the seller identification requirement.

Error codes · EN 16931

BR-AE-03Fixable here

Reverse charge document allowance requires seller and buyer VAT identifiers

This is the rejection, word for word: „[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.

What to have readySeller VAT identifier (BT-31) · Buyer VAT identifier (BT-48)

What we doEnsure 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.

Choose the rejected invoiceor drop it here

XRechnung XML or ZUGFeRD PDF. Checking is free · corrected file €1.90 · the first every 30 days is free · no sign-up.

If you enter it yourself in your invoicing software

Before

<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 -->

After

<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>

What the finding looks likeExample

FindingValue missing · BR-AE-03

From youSeller VAT identifier (BT-31), Buyer VAT identifier (BT-48)

ThenPassed

ProofSHA-256 and /verify link after the check

Often appears together with

BR-AE-01Missing reverse charge VAT summary BR-AE-02Reverse charge requires both VAT IDs BR-AE-04When document level charges use the reverse charge VAT category, both seller...BR-AE-08Reverse charge VAT breakdown taxable amount must match line totals BR-AE-10Reverse charge VAT breakdown must include exemption reason