BR-AE-02 error
What this rule checks
Explanation
If any invoice line is tagged with VAT category code "AE" (VAT reverse charge / autoliquidation), the invoice must identify both parties: at least one of the Seller VAT identifier (BT-31), Seller tax registration identifier (BT-32), or Seller tax representative VAT identifier (BT-63) — and at least one of the Buyer VAT identifier (BT-48) or Buyer legal registration identifier (BT-47). This is a two-sided presence check, unlike BR-E-02 which only checks the seller.
How to fix it
Populate one seller identifier field (most commonly the Seller VAT identifier) and one buyer identifier field (most commonly the Buyer VAT identifier). Reverse-charge invoices are the most common place this rule is missed because the buyer-side identifier is easy to forget.
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