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BR-AE-03 - Reverse charge (allowance): seller & buyer tax ID required

An invoice with a "Reverse charge" document-level allowance (BT-95) must contain the Seller VAT identifier (BT-31) or tax registration (BT-32), and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47).

BR-AE-03 - Reverse charge (allowance): seller & buyer tax ID required

An invoice with a "Reverse charge" document-level allowance (BT-95) must contain the Seller VAT identifier (BT-31) or tax registration (BT-32), and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47).

VAT - Reverse chargeEN 16931BT-95 Error

What this rule checks

An invoice with a "Reverse charge" document-level allowance (BT-95) must contain the Seller VAT identifier (BT-31) or tax registration (BT-32), and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47).

How to fix it

Add both the seller tax identifier and the buyer VAT identifier (BT-48).

Validate against this rule

This rule is part of EN 16931. Check your invoice with the validator that matches your format:

UBL / PeppolXRechnungFactur-X / ZUGFeRD

Related rules

BR-AE-01Reverse charge line needs an AE VAT breakdownBR-AE-08Reverse charge taxable amount must match the linesBR-AE-02Reverse charge: seller & buyer tax ID requiredBR-AE-04Reverse charge (charge): seller & buyer tax ID requiredBR-AE-05Reverse charge: line VAT rate must be zeroBR-AE-06Reverse charge (allowance): VAT rate must be zero

Source: CEN EN 16931 Schematron · Last verified: 2026-07-10

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