# 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

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".

> **ERROR**: XRechnung 3.0

## 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.

## 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.

- validate
- convert

## 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: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:TaxCategory>
</cac:TaxSubtotal>
```

## Affected Fields

- [BT-116 VAT category taxable amount](/resources/xrechnung/bt-116-vat-category-taxable-amount)
- [BT-131 Invoice line net amount](/resources/xrechnung/bt-131-invoice-line-net-amount)
- [BT-118 VAT category code](/resources/xrechnung/bt-118-vat-category-code)

## Related Rules

- [BR-AE-01](/resources/kosit-validator-errors/br-ae-01-reverse-charge-vat-breakdown-required)
- [BR-AE-09](/resources/kosit-validator-errors/br-ae-09-reverse-charge-tax-amount-zero)
- [BR-CO-18](/resources/kosit-validator-errors/br-co-18-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.