BR-AE-01 - Reverse charge line needs an AE VAT breakdown
When an invoice line (BG-25), a document level allowance (BG-20) or a document level charge (BG-21) carries the VAT category code AE (BT-151, BT-95 or BT-102), the invoice must contain exactly one VAT breakdown (BG-23) whose VAT category code (BT-118) is AE.
BR-AE-01 - Reverse charge line needs an AE VAT breakdown
When an invoice line (BG-25), a document level allowance (BG-20) or a document level charge (BG-21) carries the VAT category code AE (BT-151, BT-95 or BT-102), the invoice must contain exactly one VAT breakdown (BG-23) whose VAT category code (BT-118) is AE.
What this rule checks
When an invoice line (BG-25), a document level allowance (BG-20) or a document level charge (BG-21) carries the VAT category code AE (BT-151, BT-95 or BT-102), the invoice must contain exactly one VAT breakdown (BG-23) whose VAT category code (BT-118) is AE.
How to fix it
Add exactly one VAT breakdown (BG-23) with BT-118 = AE (VAT reverse charge).
Validate against this rule
This rule is part of EN 16931. Check your invoice with the validator that matches your format:
Related rules
Source: CEN EN 16931 Schematron · Last verified: 2026-07-10
All validation rules