BR-AE-09 - Reverse charge: VAT category amount must be zero
In a VAT breakdown (BG-23) where the category code (BT-118) is "Reverse charge", the VAT category tax amount (BT-117) must be 0.
BR-AE-09 - Reverse charge: VAT category amount must be zero
In a VAT breakdown (BG-23) where the category code (BT-118) is "Reverse charge", the VAT category tax amount (BT-117) must be 0.
What this rule checks
In a VAT breakdown (BG-23) where the category code (BT-118) is "Reverse charge", the VAT category tax amount (BT-117) must be 0.
How to fix it
Set the VAT category tax amount (BT-117) to 0 for the reverse-charge breakdown.
Validate against this rule
This rule is part of EN 16931. Check your invoice with the validator that matches your format:
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-03Reverse charge (allowance): seller & buyer tax ID requiredBR-AE-04Reverse charge (charge): seller & buyer tax ID requiredBR-AE-05Reverse charge: line VAT rate must be zero
Source: CEN EN 16931 Schematron · Last verified: 2026-07-10
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