BR-AE-09: what it means and how to fix it
The VAT amount of the "Reverse charge" breakdown row must be 0.
| Rule | BR-AE-09 |
|---|---|
| Standard | EN 16931-1, the European standard for electronic invoices |
| Severity | Error (the invoice is not conformant) |
| Concerns | BT-117: VAT category tax amount |
How to fix it
Set the row's VAT amount to 0.00.
Where the field is in the XML
| Term | CII (XRechnung-CII, ZUGFeRD, Factur-X) | UBL (XRechnung-UBL, Peppol) |
|---|---|---|
| BT-117 VAT category tax amount | ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CalculatedAmount | cac:TaxTotal/cac:TaxSubtotal/cbc:TaxAmount |
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-09 mean?
The VAT amount of the "Reverse charge" breakdown row must be 0. It is a rule of EN 16931-1, the European standard for electronic invoices.
How do I fix BR-AE-09?
Set the row's VAT amount to 0.00.
Is BR-AE-09 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-46: Each VAT breakdown row must have a VAT amount.
- BR-CO-17: The VAT amount of a breakdown row must equal its taxable amount times its rate, rounded to two decimals.
- BR-DEC-20: A VAT breakdown VAT amount may have at most 2 decimals.
- BR-S-09: The VAT amount of a standard-rated breakdown row must equal its taxable amount times its rate.
- BR-Z-09: The VAT amount of the "Zero rated" breakdown row must be 0.
- BR-E-09: The VAT amount of the "Exempt from VAT" breakdown row must be 0.
- BR-IC-09: The VAT amount of the "Intra-community supply" breakdown row must be 0.
- BR-G-09: The VAT amount of the "Export outside the EU" breakdown row must be 0.
Rule numbers are those of EN 16931-1; the explanation is ours. Not tax or legal advice.