# BR-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.

- validate
- convert

## Valid Examples

- Reverse charge line: BT-151 = AE and BT-152 = 0

## Invalid Examples

- 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>
```

## Affected Fields

- [BT-151 Invoiced item VAT category code](/resources/xrechnung/bt-151-invoice-line-vat-category-code)
- [BT-152 Invoiced item VAT rate](/resources/xrechnung/bt-152-invoice-line-vat-category-rate)

## Related Rules

- [BR-AE-06](/resources/kosit-validator-errors/br-ae-06-reverse-charge-allowance-rate-zero)
- [BR-AE-07](/resources/kosit-validator-errors/br-ae-07-reverse-charge-charge-rate-zero)
- [BR-AE-01](/resources/kosit-validator-errors/br-ae-01-reverse-charge-vat-breakdown-required)

## Validation Tools

- [Official KoSIT Validator](https://erechnungsvalidator.service-bw.de/): Validate your XRechnung files against all BR-DE rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Automatic validation error fixes when converting.

## Related Resources

- [Official Specification](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [Complete Error List](/resources/kosit-validator-errors): Overview of all German XRechnung validation rules.