Reference
Markdown exportBR-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
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).
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
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
<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 --><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 -->