BR-AE-10 - Reverse charge: exemption reason required
A VAT breakdown (BG-23) with the category code (BT-118) "Reverse charge" must have a VAT exemption reason code (BT-121) meaning "Reverse charge" or the corresponding exemption reason text (BT-120).
BR-AE-10 - Reverse charge: exemption reason required
A VAT breakdown (BG-23) with the category code (BT-118) "Reverse charge" must have a VAT exemption reason code (BT-121) meaning "Reverse charge" or the corresponding exemption reason text (BT-120).
What this rule checks
A VAT breakdown (BG-23) with the category code (BT-118) "Reverse charge" must have a VAT exemption reason code (BT-121) meaning "Reverse charge" or the corresponding exemption reason text (BT-120).
How to fix it
Add the exemption reason code (BT-121) "VATEX-EU-AE" or the text "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