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BR-AE-08 - Reverse charge taxable amount must match the lines

In a VAT breakdown (BG-23) with VAT category code AE (BT-118), the taxable amount (BT-116) must equal the sum of the invoice line net amounts (BT-131) minus the document level allowances (BT-92) plus the document level charges (BT-99) that carry the category AE.

BR-AE-08 - Reverse charge taxable amount must match the lines

In a VAT breakdown (BG-23) with VAT category code AE (BT-118), the taxable amount (BT-116) must equal the sum of the invoice line net amounts (BT-131) minus the document level allowances (BT-92) plus the document level charges (BT-99) that carry the category AE.

VAT - Reverse chargeEN 16931BT-116 Error

What this rule checks

In a VAT breakdown (BG-23) with VAT category code AE (BT-118), the taxable amount (BT-116) must equal the sum of the invoice line net amounts (BT-131) minus the document level allowances (BT-92) plus the document level charges (BT-99) that carry the category AE.

How to fix it

Recompute BT-116 from the AE line amounts (BT-131), allowances (BT-92) and charges (BT-99).

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