BR-AE-08:Reverse charge taxable amount doesn't add up
The taxable amount in the reverse charge VAT breakdown does not match the sum of reverse charge line items, charges, and allowances. The taxable base must equal: sum of line amounts with category AE, plus charges with category AE, minus allowances with category AE.
Engine Classification
Recalculates the reverse charge taxable amount from AE lines, charges, and allowances
Confidence: 90% · Applied automatically in pipeline
What is BR-AE-08?
BR-AE-08 is a fatal validation rule defined in the EN 16931 specification. It validates the TaxableAmount element under TaxSubtotal 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: cac:TaxTotal/cac:TaxSubtotal/cbc:TaxableAmount
Why This Error Matters
Invoice will be rejected by validation. VAT breakdown taxable amount must mathematically match the reverse charge components.
BR-AE-08 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.
Invoice Navigator can automatically correct this error in your pipeline. The fix is applied with full audit evidence, so your compliance trail remains intact.
Validator Behavior
- ·Causes invoice rejection
- ·Error returned: BR-AE-08
- ·Specification: EN 16931
How to Fix It
Sum the reverse charge line items
Add up all line net amounts that use VAT category AE (reverse charge).
Include charges and allowances
Add any document-level charges with category AE. Subtract any document-level allowances with category AE.
Update the VAT breakdown
Set the TaxableAmount in the AE breakdown to match your calculation.
Before / After
<Invoice> <!-- Issue: In a VAT breakdown where VAT category code is Reverse charge --> </Invoice>
<Invoice> <!-- Issue resolved per EN 16931 --> </Invoice>
Technical Reference
cac:TaxTotal/cac:TaxSubtotal/cbc:TaxableAmountCommon Causes
- ·Line items changed without updating VAT summary
- ·Mixed categories in a single breakdown
- ·Charges or allowances not categorized as AE
Seeing this in production? The API handles BR-AE-08 automatically. See the fix response →
Commonly Seen In
See Also
Related Errors
Last updated: 27 February 2026
Handle BR-AE-08 Automatically in Your Pipeline
The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.