errorEN16931
BR-AE-05:Reverse charge invoice line must have 0% VAT rate
When an invoice line uses the reverse charge VAT category, the VAT rate must be 0%. Reverse charge means the buyer accounts for VAT, so seller charges zero VAT.
We can fix this automatically
AUTO-FIXAuto-fix: Set VAT rate to 0 for reverse charge line items. This is safe because reverse charge always means 0% seller VAT by definition.
No manual changes needed
Upload and Fix NowWhy This Error Matters
Invoice will be rejected by validation. Reverse charge mechanism requires 0% VAT rate - any other rate is logically incorrect.
How to Fix It
1
Identify reverse charge lines
2
Check VAT rate values
3
Set rate to zero
4
Verify consistency
5
Validate the result
Technical Details
XPath: /Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:Percent (BT-152). When BT-151 (cbc:ID in ClassifiedTaxCategory) is "AE" for reverse charge, BT-152 must be 0. This rule enforces the logical requirement that sellers do not charge VAT on reverse charge supplies.Common Causes
- Non-zero VAT rate applied to reverse charge line
- Standard VAT rate left on line when changing to reverse charge
- ERP did not automatically set rate to zero
- Manual error when setting up reverse charge item
- VAT rate field not cleared when category changed
Frequently Asked Questions
When an invoice line uses the reverse charge VAT category, the VAT rate must be 0%. Reverse charge means the buyer accounts for VAT, so seller charges zero VAT.
Set the VAT rate to 0% for invoice lines using reverse charge (category AE). Reverse charge always means 0% seller VAT. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-AE-05 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted.
Many instances of BR-AE-05 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues.
See Also
Last updated: 16 January 2026
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