Reference
Markdown exportBR-AE-02 Reverse charge requires seller VAT identifier
Reverse-charge VAT category lines or totals require the seller VAT identifier to be present.
Problem Description
Reverse-charge VAT category lines or totals require the seller VAT identifier to be present.
ERROR
XRechnung 3.0
Context and Significance
Reverse charge changes tax liability, so receiving systems need the seller tax identity to audit the treatment.
Solution
Add the seller VAT registration under the supplier party and keep the reverse-charge category code on the affected lines and VAT breakdown.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- Seller PartyTaxScheme CompanyID DE123456789 with VAT category AE
Invalid Examples
Use these points as the practical checks for this section.
- VAT category AE but no supplier VAT registration
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:TaxCategory>
<cbc:ID>AE</cbc:ID>
<cbc:Percent>0</cbc:Percent>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory>Invalid XML
<cac:AccountingSupplierParty>
<cac:Party><!-- Missing seller VAT registration --></cac:Party>
</cac:AccountingSupplierParty>
<cac:TaxCategory>
<cbc:ID>AE</cbc:ID>
<cbc:Percent>0</cbc:Percent>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory>Technical Details
Affected Fields
BT-31 Seller VAT identifier, BT-151 Invoice line VAT category code