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BR-AE-08 Reverse charge taxable amount must equal the reverse charge net sum

In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" (AE), the VAT category taxable amount (BT-116) shall equal the sum of invoice line net amounts (BT-131) minus document level allowance amounts (BT-92) plus document level charge amounts (BT-99) whose VAT category codes (BT-151, BT-95, BT-102) are "Reverse charge".

Problem Description

ERROR

EN 16931 VAT category rule

Context and Significance

This EN16931 rule reconciles the reverse charge taxable base with the underlying lines and adjustments so the shifted VAT liability is reported on a correct basis. In practice, the error occurs when a document level allowance or charge coded AE is left out of the AE taxable amount.

Solution

Recompute BT-116 for the AE breakdown as Σ BT-131 − Σ BT-92 + Σ BT-99 over the reverse charge elements, then write that value into the AE cac:TaxSubtotal/cbc:TaxableAmount.

Quick actions

Validate XMLConvert invoice

Valid Examples

  • AE lines Σ BT-131 = 1000.00, no AE allowances/charges, BT-116 = 1000.00

Invalid Examples

  • AE lines Σ BT-131 = 1000.00 but BT-116 = 900.00 in the AE breakdown

Code Examples

Valid XML
<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>AE</cbc:ID>
    <cbc:Percent>0</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:TaxSubtotal>
Invalid XML
<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">900.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>AE</cbc:ID>
    <cbc:Percent>0</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:TaxSubtotal>

Affected Fields

BT-116 VAT category taxable amount
BT-131 Invoice line net amount
BT-92 Document level allowance amount
BT-99 Document level charge amount
BT-118 VAT category code

Validation Tools

Official KoSIT Validator

Run the official KoSIT validator with the XRechnung configuration to check EN 16931 and XRechnung rules.

Convert PDF to XRechnung

Find validation errors during conversion and review each correction.