Reference
Markdown exportBR-AE-09 Reverse charge VAT category tax amount must be zero
The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" (AE) shall be 0 (zero).
Problem Description
The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" (AE) shall be 0 (zero).
ERROR
XRechnung 3.0
Context and Significance
Reverse charge leaves the seller with no output VAT to remit, so the AE category VAT amount must be exactly zero and must not feed the invoice VAT total.
Solution
Set the AE cac:TaxSubtotal/cbc:TaxAmount (BT-117) to 0.00; the seller reports no VAT because the buyer accounts for it under the reverse charge mechanism.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- AE breakdown with BT-118 = AE and BT-117 = 0.00
Invalid Examples
Use these points as the practical checks for this section.
- AE breakdown with BT-118 = AE but BT-117 = 190.00
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">1000.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">190.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>AE</cbc:ID>
<cbc:Percent>0</cbc:Percent>
</cac:TaxCategory>
</cac:TaxSubtotal>