BR-AE-05: what it means and how to fix it
On a "Reverse charge" line the VAT rate must be 0.
| Rule | BR-AE-05 |
|---|---|
| Standard | EN 16931-1, the European standard for electronic invoices |
| Severity | Error (the invoice is not conformant) |
| Concerns | BT-152: Invoiced item VAT rate |
How to fix it
Set the line's VAT rate to 0, or change its category to S if VAT is charged.
Where the field is in the XML
| Term | CII (XRechnung-CII, ZUGFeRD, Factur-X) | UBL (XRechnung-UBL, Peppol) |
|---|---|---|
| BT-152 Invoiced item VAT rate | ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:RateApplicablePercent | cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:Percent |
From your code
curl -H "Authorization: Bearer $API_KEY" -H "Content-Type: application/xml" \
--data-binary @invoice.xml "https://tools.funwords.eu/einvoice/validate"The answer lists every broken rule with its number, the field, a message with the figures from your file and the fix. E-invoice API: validate, convert to JSON, and create XRechnung or ZUGFeRD XML from JSON.
Questions
What does BR-AE-05 mean?
On a "Reverse charge" line the VAT rate must be 0. It is a rule of EN 16931-1, the European standard for electronic invoices.
How do I fix BR-AE-05?
Set the line's VAT rate to 0, or change its category to S if VAT is charged.
Is BR-AE-05 an error or a warning?
An error: a validator reports the invoice as not conformant, and a recipient that validates incoming e-invoices can reject it.
Related rules
- BR-S-05: On a standard-rated line the VAT rate must be greater than zero.
- BR-Z-05: On a "Zero rated" line the VAT rate must be 0.
- BR-E-05: On a "Exempt from VAT" line the VAT rate must be 0.
- BR-IC-05: On a "Intra-community supply" line the VAT rate must be 0.
- BR-G-05: On a "Export outside the EU" line the VAT rate must be 0.
Rule numbers are those of EN 16931-1; the explanation is ours. Not tax or legal advice.