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BR-AE-09:Reverse charge VAT breakdown tax amount must be zero

The VAT category tax amount for reverse charge must be 0. Since reverse charge means buyer accounts for VAT, the seller's VAT amount is always zero.

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AUTO-FIX

Auto-fix: Set VAT category tax amount to 0 for reverse charge. Safe because reverse charge by definition means 0 seller VAT.

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Why This Error Matters

Invoice will be rejected by validation. Reverse charge means no VAT is charged by seller - the tax amount must be 0.

How to Fix It

1

Locate reverse charge VAT breakdown

2

Check tax amount value

3

Set tax amount to zero

4

Validate the result

Technical Details

XPath: /Invoice/cac:TaxTotal/cac:TaxSubtotal[cac:TaxCategory/cbc:ID="AE"]/cbc:TaxAmount (BT-117). When BT-118 (cbc:ID in TaxCategory) is "AE" for reverse charge, the tax amount (BT-117) must be 0. This is the document-level VAT breakdown, not line-level.

Common Causes

  • Non-zero tax amount in reverse charge VAT breakdown
  • VAT calculated on reverse charge category when it should be zero
  • ERP applied VAT rate to taxable amount instead of using zero
  • Manual entry error in VAT breakdown
  • Copy from standard category without zeroing tax amount

Frequently Asked Questions

VAT category AE must have rate of 0%.
Set Percent to 0. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-AE-09 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.
Many instances of BR-AE-09 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including reverse charge percentage must be zero.

See Also

Related Errors

Last updated: 16 January 2026

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