Reference

BR-AE-01 Reverse charge requires exactly one reverse charge VAT breakdown

An invoice that contains an invoice line (BG-25), a document level allowance (BG-20) or a document level charge (BG-21) with VAT category code (BT-151, BT-95 or BT-102) "Reverse charge" (AE) shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal to "VAT reverse charge".

Problem Description

ERROR

XRechnung 3.0

Context and Significance

This EN16931 rule governs reverse charge (category AE), where the buyer accounts for VAT; it guarantees a single, unambiguous AE summary line so the shifted tax liability is reported once.

Solution

Add a single cac:TaxTotal/cac:TaxSubtotal (BG-23) whose cac:TaxCategory/cbc:ID (BT-118) is AE, summarising all reverse charge lines, allowances and charges; do not split it into several AE breakdowns.

Quick actions

Validate XML Convert invoice

Valid Examples

Use these points as the practical checks for this section.

One reverse charge line (BT-151 = AE) and one BG-23 breakdown with BT-118 = AE

Invalid Examples

Use these points as the practical checks for this section.

Reverse charge lines present but no BG-23 breakdown carries BT-118 = AE

Code Examples

Valid XML

<cac:TaxTotal>
  <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
  <cac:TaxSubtotal>
    <cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>
    <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
    <cac:TaxCategory>
      <cbc:ID>AE</cbc:ID>
      <cbc:Percent>0</cbc:Percent>
    </cac:TaxCategory>
  </cac:TaxSubtotal>
</cac:TaxTotal>

Invalid XML

<cac:TaxTotal>
  <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
  <cac:TaxSubtotal>
    <cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>
    <cbc:TaxAmount currencyID="EUR">190.00</cbc:TaxAmount>
    <cac:TaxCategory>
      <cbc:ID>S</cbc:ID>
      <cbc:Percent>19</cbc:Percent>
    </cac:TaxCategory>
  </cac:TaxSubtotal>
</cac:TaxTotal>

Affected Fields

BG-23 VAT breakdown

BT-118 VAT category code

BT-151 Invoiced item VAT category code

Validation Tools

Official KoSIT Validator

Validate your XRechnung files against all BR-DE rules.

Convert PDF to XRechnung

Automatic validation error fixes when converting.