BR-AE-08: what it means and how to fix it
The taxable amount of the "Reverse charge" VAT breakdown row must equal the sum of the net amounts of its lines.
| Rule | BR-AE-08 |
|---|---|
| Standard | EN 16931-1, the European standard for electronic invoices |
| Severity | Error (the invoice is not conformant) |
| Concerns | BT-116: VAT category taxable amount |
How to fix it
Recompute the breakdown row's taxable amount from the lines (plus charges, minus allowances, in that category).
Where the field is in the XML
| Term | CII (XRechnung-CII, ZUGFeRD, Factur-X) | UBL (XRechnung-UBL, Peppol) |
|---|---|---|
| BT-116 VAT category taxable amount | ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:BasisAmount | cac:TaxTotal/cac:TaxSubtotal/cbc:TaxableAmount |
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-08 mean?
The taxable amount of the "Reverse charge" VAT breakdown row must equal the sum of the net amounts of its lines. It is a rule of EN 16931-1, the European standard for electronic invoices.
How do I fix BR-AE-08?
Recompute the breakdown row's taxable amount from the lines (plus charges, minus allowances, in that category).
Is BR-AE-08 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-45: Each VAT breakdown row must have a taxable amount.
- BR-DEC-19: A VAT breakdown taxable amount may have at most 2 decimals.
- BR-S-08: For each standard VAT rate, the taxable amount in the VAT breakdown must equal the sum of the net amounts of the lines with that rate.
- BR-Z-08: The taxable amount of the "Zero rated" VAT breakdown row must equal the sum of the net amounts of its lines.
- BR-E-08: The taxable amount of the "Exempt from VAT" VAT breakdown row must equal the sum of the net amounts of its lines.
- BR-IC-08: The taxable amount of the "Intra-community supply" VAT breakdown row must equal the sum of the net amounts of its lines.
- BR-G-08: The taxable amount of the "Export outside the EU" VAT breakdown row must equal the sum of the net amounts of its lines.
Rule numbers are those of EN 16931-1; the explanation is ours. Not tax or legal advice.