Reference
Markdown exportBR-AE-06 Reverse charge document allowance VAT rate must be zero
In a document level allowance (BG-20) where the document level allowance VAT category code (BT-95) is "Reverse charge" (AE), the document level allowance VAT rate (BT-96) shall be 0 (zero).
Problem Description
In a document level allowance (BG-20) where the document level allowance VAT category code (BT-95) is "Reverse charge" (AE), the document level allowance VAT rate (BT-96) shall be 0 (zero).
ERROR
XRechnung 3.0
Context and Significance
Reverse charge amounts carry no seller-charged VAT, so every AE element — lines, allowances and charges — must use a zero rate for a consistent BG-23 breakdown.
Solution
Set the reverse charge allowance cac:TaxCategory/cbc:Percent (BT-96) to 0 so it aligns with the zero-rated AE line rates.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- AE document allowance with BT-95 = AE and BT-96 = 0
Invalid Examples
Use these points as the practical checks for this section.
- AE document allowance with BT-95 = AE but BT-96 = 19
Code Examples
<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><cac:AllowanceCharge>
<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
<cbc:Amount currencyID="EUR">50.00</cbc:Amount>
<cac:TaxCategory>
<cbc:ID>AE</cbc:ID>
<cbc:Percent>19</cbc:Percent>
</cac:TaxCategory>
</cac:AllowanceCharge>