BR-AE-10 error

What this rule checks

Explanation

For a VAT breakdown group whose category code is "AE" (VAT reverse charge), either a VAT exemption reason code (BT-121) meaning "Reverse charge" or a VAT exemption reason text (BT-120) stating "Reverse charge" (or its equivalent in another language) must be present. This is the reverse-charge counterpart to BR-E-10.

How to fix it

Add either the exemption reason code (the code list value meaning "Reverse charge", typically "VATEX-EU-AE") or the exemption reason text "Reverse charge" (or its translation) to the reverse-charge VAT breakdown group.

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Rule set version: EN16931 validation-1.3.16 (ConnectingEurope/eInvoicing-EN16931)

Informational tool — not legal or tax advice.