Reference

BR-AE-04 Reverse charge document charge needs seller and buyer VAT identifiers

An invoice with a document level charge (BG-21) whose VAT category code (BT-102) 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

This mirrors BR-AE-03 for document level charges: reverse charge shifts VAT to the buyer, so both parties must be tax-identified when a charge carries 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 carrying the reverse charge charge.

Quick actions

Validate XML Convert invoice

Valid Examples

Use these points as the practical checks for this section.

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

Invalid Examples

Use these points as the practical checks for this section.

AE charge where the buyer VAT ID is present but no seller VAT ID (BT-31/BT-32/BT-63) is given

Code Examples

Valid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">30.00</cbc:Amount>
  <cac:TaxCategory>
    <cbc:ID>AE</cbc:ID>
    <cbc:Percent>0</cbc:Percent>
  </cac:TaxCategory>
</cac:AllowanceCharge>
<!-- with seller BT-31 and buyer BT-48 present on the parties -->

Invalid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">30.00</cbc:Amount>
  <cac:TaxCategory>
    <cbc:ID>AE</cbc:ID>
    <cbc:Percent>0</cbc:Percent>
  </cac:TaxCategory>
</cac:AllowanceCharge>
<!-- buyer BT-48/BT-47 missing from AccountingCustomerParty -->

Affected Fields

BT-31 Seller VAT identifier

BT-32 Seller tax registration identifier

BT-48 Buyer VAT identifier

Validation Tools

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