Error codes · EN 16931

BR-AE-05Fixable here

Reverse charge invoice line must have 0% VAT rate

This is the rejection, word for word: „[BR-AE-05] 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.“

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.

What to have readyThe missing value from your purchase order, contract or bookkeeping.
What we doInvoice Navigator automatically fixes this issue by correcting the `cac:InvoiceLine` element in your Invoice.
If you enter it yourself in your invoicing software
Before
<Invoice>
  <cac:InvoiceLine>INVALID_CODE</cac:InvoiceLine>
</Invoice>
After
<Invoice>
  <cac:InvoiceLine>VALID_CODE</cac:InvoiceLine>
</Invoice>
What the finding looks likeExample
FindingValue missing · BR-AE-05
Location//cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[cbc:ID='AE']/cbc:Percent
From youThe missing value
ThenPassed
ProofSHA-256 and /verify link after the check
Often appears together with
BR-16Invoice must contain at least one lineBR-24Invoice line net amount requiredBR-AF-01IGIC invoice must have a matching VAT breakdown entry