Reference

BR-AE-02 Reverse charge invoice line requires seller and buyer tax identifiers

An invoice that contains an invoice line (BG-25) where the invoiced item VAT category code (BT-151) is "Reverse charge" (AE) shall contain the Seller VAT identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63), and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47).

Problem Description

ERROR

EN 16931 VAT category rule

Context and Significance

Under reverse charge, the buyer, not the seller, accounts for the VAT, so both parties must be identifiable on the invoice. In practice, the error occurs most often when the customer VAT number is shown on the PDF but is missing from the customer master data or the XML export.

Solution

Enter a seller tax identifier (BT-31, BT-32 or BT-63) and a buyer identifier (BT-48 or BT-47) as soon as one line carries category AE. In UBL, BT-48 is cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID with TaxScheme VAT, and BT-47 is cac:PartyLegalEntity/cbc:CompanyID. For cross-border reverse charge within the EU, prefer the buyer VAT identifier in BT-48, because EU invoicing rules require it when the buyer is liable for the VAT.

Quick actions

Validate XML Convert invoice

Valid Examples

Line with BT-151 = AE, seller BT-31 = DE123456789 and buyer BT-48 = FR32123456789

Invalid Examples

Line with BT-151 = AE and seller BT-31 present, but no BT-48 or BT-47 for the buyer
Line with BT-151 = AE and no seller tax identifier (BT-31, BT-32 or BT-63)

Code Examples

Valid XML

<cac:AccountingSupplierParty>
  <cac:Party>
    <cac:PartyTaxScheme>
      <cbc:CompanyID>DE123456789</cbc:CompanyID>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:PartyTaxScheme>
  </cac:Party>
</cac:AccountingSupplierParty>
<cac:AccountingCustomerParty>
  <cac:Party>
    <cac:PartyTaxScheme>
      <cbc:CompanyID>FR32123456789</cbc:CompanyID>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:PartyTaxScheme>
  </cac:Party>
</cac:AccountingCustomerParty>
<cac:InvoiceLine>
  <cac:Item>
    <cac:ClassifiedTaxCategory>
      <cbc:ID>AE</cbc:ID>
      <cbc:Percent>0</cbc:Percent>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:ClassifiedTaxCategory>
  </cac:Item>
</cac:InvoiceLine>

Invalid XML

<cac:AccountingSupplierParty>
  <cac:Party>
    <cac:PartyTaxScheme>
      <cbc:CompanyID>DE123456789</cbc:CompanyID>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:PartyTaxScheme>
  </cac:Party>
</cac:AccountingSupplierParty>
<cac:AccountingCustomerParty>
  <cac:Party>
    <cac:PartyLegalEntity>
      <cbc:RegistrationName>Client SARL</cbc:RegistrationName>
    </cac:PartyLegalEntity>
  </cac:Party>
</cac:AccountingCustomerParty>
<cac:InvoiceLine>
  <cac:Item>
    <cac:ClassifiedTaxCategory>
      <cbc:ID>AE</cbc:ID>
      <cbc:Percent>0</cbc:Percent>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:ClassifiedTaxCategory>
  </cac:Item>
</cac:InvoiceLine>

Affected Fields

BT-31 Seller VAT identifier

BT-32 Seller tax registration identifier

BT-63 Seller tax representative VAT identifier

BT-48 Buyer VAT identifier

BT-47 Buyer legal registration identifier

BT-151 Invoiced item VAT category code

Validation Tools

Official KoSIT Validator

Run the official KoSIT validator with the XRechnung configuration to check EN 16931 and XRechnung rules.

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