Reference

BR-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).

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. In practice, the error occurs when a volume or lump-sum discount keeps the standard rate although it reduces reverse charge lines.

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

Validate XML Convert invoice

Valid Examples

AE document allowance with BT-95 = AE and BT-96 = 0

Invalid Examples

AE document allowance with BT-95 = AE but BT-96 = 19

Code Examples

Valid XML

<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:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:AllowanceCharge>

Invalid XML

<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:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:AllowanceCharge>