Reference

BR-AE-03 Reverse charge document allowance needs seller and buyer VAT identifiers

An invoice with a document level allowance (BG-20) whose VAT category code (BT-95) 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

XRechnung 3.0

Context and Significance

Reverse charge shifts the VAT liability to the buyer, so EN16931 requires both parties to be tax-identified before a document level allowance can carry category AE.

Solution

Populate a seller tax identifier (BT-31, BT-32 or BT-63) and a buyer identifier (BT-48 or BT-47) on the invoice; without both the reverse charge allowance cannot be attributed to identified parties.

Quick actions

Validate XML Convert invoice

Valid Examples

Use these points as the practical checks for this section.

AE allowance with seller BT-31 = DE123456789 and buyer BT-48 = FR32123456789

Invalid Examples

Use these points as the practical checks for this section.

AE allowance where the seller VAT ID is present but no buyer VAT ID (BT-48/BT-47) is given

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:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">50.00</cbc:Amount>
  <cac:TaxCategory><cbc:ID>AE</cbc:ID><cbc:Percent>0</cbc:Percent></cac:TaxCategory>
</cac:AllowanceCharge>

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:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">50.00</cbc:Amount>
  <cac:TaxCategory><cbc:ID>AE</cbc:ID><cbc:Percent>0</cbc:Percent></cac:TaxCategory>
</cac:AllowanceCharge>

Affected Fields

BT-31 Seller VAT identifier

BT-63 Seller tax representative VAT identifier

BT-48 Buyer VAT identifier

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