Reference
Markdown exportBR-AE-05 Reverse charge invoice line VAT rate must be zero
In an invoice line (BG-25) where the invoiced item VAT category code (BT-151) is "Reverse charge" (AE), the invoiced item VAT rate (BT-152) shall be 0 (zero).
Problem Description
In an invoice line (BG-25) where the invoiced item VAT category code (BT-151) is "Reverse charge" (AE), the invoiced item VAT rate (BT-152) shall be 0 (zero).
ERROR
XRechnung 3.0
Context and Significance
Because reverse charge shifts VAT accounting to the buyer, the seller must invoice the line at a zero rate to avoid charging tax it will not remit.
Solution
Set cac:TaxCategory/cbc:Percent (BT-152) to 0 on every reverse charge line; the buyer, not the seller, applies the effective VAT rate.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- Reverse charge line: BT-151 = AE and BT-152 = 0
Invalid Examples
Use these points as the practical checks for this section.
- Reverse charge line with BT-151 = AE but BT-152 = 19
Code Examples
Valid XML
<cac:InvoiceLine>
<cbc:ID>1</cbc:ID>
<cac:Item>
<cac:ClassifiedTaxCategory>
<cbc:ID>AE</cbc:ID>
<cbc:Percent>0</cbc:Percent>
</cac:ClassifiedTaxCategory>
</cac:Item>
</cac:InvoiceLine>Invalid XML
<cac:InvoiceLine>
<cbc:ID>1</cbc:ID>
<cac:Item>
<cac:ClassifiedTaxCategory>
<cbc:ID>AE</cbc:ID>
<cbc:Percent>19</cbc:Percent>
</cac:ClassifiedTaxCategory>
</cac:Item>
</cac:InvoiceLine>