BR-AE-01: what it means and how to fix it
An invoice with a line in VAT category "Reverse charge" (AE) must have exactly one VAT breakdown row for that category.
| Rule | BR-AE-01 |
|---|---|
| Standard | EN 16931-1, the European standard for electronic invoices |
| Severity | Error (the invoice is not conformant) |
| Concerns | BG-23, BT-118: VAT breakdown, VAT category code |
How to fix it
Add a VAT breakdown row with category AE, or correct the category on the line.
Where the field is in the XML
| Term | CII (XRechnung-CII, ZUGFeRD, Factur-X) | UBL (XRechnung-UBL, Peppol) |
|---|---|---|
| BG-23 VAT breakdown | ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax | cac:TaxTotal/cac:TaxSubtotal |
| BT-118 VAT category code | ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode | cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:ID |
From your code
curl -H "Authorization: Bearer $API_KEY" -H "Content-Type: application/xml" \
--data-binary @invoice.xml "https://agent-data-tools.revmesh2074.workers.dev/einvoice/validate"The answer lists every broken rule with its number, the field, a message with the figures from your file and the fix. E-invoice API: validate, convert to JSON, and create XRechnung or ZUGFeRD XML from JSON.
Questions
What does BR-AE-01 mean?
An invoice with a line in VAT category "Reverse charge" (AE) must have exactly one VAT breakdown row for that category. It is a rule of EN 16931-1, the European standard for electronic invoices.
How do I fix BR-AE-01?
Add a VAT breakdown row with category AE, or correct the category on the line.
Is BR-AE-01 an error or a warning?
An error: a validator reports the invoice as not conformant, and a recipient that validates incoming e-invoices can reject it.
Related rules
- BR-47: Each VAT breakdown row must have a VAT category code.
- BR-CO-18: An invoice must have at least one VAT breakdown row.
- BR-S-01: An invoice with a line in VAT category "Standard rated" (S) must have at least one VAT breakdown row for that category.
- BR-Z-01: An invoice with a line in VAT category "Zero rated" (Z) must have exactly one VAT breakdown row for that category.
- BR-E-01: An invoice with a line in VAT category "Exempt from VAT" (E) must have exactly one VAT breakdown row for that category.
- BR-IC-01: An invoice with a line in VAT category "Intra-community supply" (K) must have exactly one VAT breakdown row for that category.
- BR-G-01: An invoice with a line in VAT category "Export outside the EU" (G) must have exactly one VAT breakdown row for that category.
Rule numbers are those of EN 16931-1; the explanation is ours. Not tax or legal advice.