UBL Invoice — reverse charge (VAT category AE)

Name: UBL Invoice — reverse charge (VAT category AE) — UBL 2.1 Invoice sample file
Creator: ValidateFin
License: https://creativecommons.org/licenses/by/4.0/

Een geldige factuur met btw-verlegging in UBL: een Franse dienstverlener factureert aan een Duitse onderneming, de btw wordt verlegd naar de afnemer, dus 0 % en geen btw in rekening gebracht. Categorie AE brengt vier regels mee: beide btw-nummers (BR-AE-02, BR-AE-03), het 0 %-tarief (BR-AE-05), een btw-bedrag van 0,00 (BR-AE-09) en een vrijstellingsreden (BR-AE-10), hier VATEX-EU-AE plus de tekst "Reverse charge".

UBL 2.1 Invoice — Geldig

UBL-factuur (Peppol BIS 3.0) UBL 2.1 Invoice EN 16931 / Peppol BIS 3.0Verwacht resultaat: Geldig

Wat dit bestand laat zien

Transacties	2
Totaal	€ 2.500,00

Laatst geverifieerd: 2026-07-12Licentie: CC-BY-4.0

Bestand downloaden Bijbehorende validator openen

Alle partijen, IBAN's en bedragen hieronder zijn fictief. De IBAN's zijn structureel geldig — ze doorstaan de mod-97-controle — maar horen bij geen enkele echte rekening.

Bestandsinhoud

<?xml version="1.0" encoding="UTF-8"?>
<!--
  ValidateFin sample file — UBL invoice, Peppol BIS Billing 3.0 (EN 16931).
  REVERSE CHARGE (VAT category AE): a French supplier invoices services to a German
  business; VAT is accounted for by the customer, so the rate is 0 % and no VAT is
  charged. BR-AE-02 requires BOTH VAT identifiers, BR-AE-05 the 0 % rate, BR-AE-09
  a VAT category tax amount of 0.00 and BR-AE-10 an exemption reason.
  Expected validation result: VALID — 2 lines, 2 500.00 EUR, VAT 0.00 EUR.

  All parties and account numbers are fictitious.
  Reference page: https://validatefin.com/en/resources/samples/ubl-invoice-reverse-charge
  License: CC-BY-4.0
-->
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
  <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
  <cbc:ID>ATL-2026-0157</cbc:ID>
  <cbc:IssueDate>2026-03-04</cbc:IssueDate>
  <cbc:DueDate>2026-04-03</cbc:DueDate>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cbc:Note>Reverse charge — VAT to be accounted for by the customer (Article 196 of Council Directive 2006/112/EC).</cbc:Note>
  <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
  <cbc:BuyerReference>PO-2026-3310</cbc:BuyerReference>

  <cac:AccountingSupplierParty>
    <cac:Party>
      <cbc:EndpointID schemeID="9957">FR40303265045</cbc:EndpointID>
      <cac:PartyName>
        <cbc:Name>Atlas Consulting SAS</cbc:Name>
      </cac:PartyName>
      <cac:PostalAddress>
        <cbc:StreetName>18 rue de la Boetie</cbc:StreetName>
        <cbc:CityName>Paris</cbc:CityName>
        <cbc:PostalZone>75008</cbc:PostalZone>
        <cac:Country>
          <cbc:IdentificationCode>FR</cbc:IdentificationCode>
        </cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>FR40303265045</cbc:CompanyID>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Atlas Consulting SAS</cbc:RegistrationName>
        <cbc:CompanyID>303265045</cbc:CompanyID>
      </cac:PartyLegalEntity>
      <cac:Contact>
        <cbc:Name>Service facturation</cbc:Name>
        <cbc:Telephone>+33 1 55 00 12 12</cbc:Telephone>
        <cbc:ElectronicMail>[email protected]</cbc:ElectronicMail>
      </cac:Contact>
    </cac:Party>
  </cac:AccountingSupplierParty>

  <cac:AccountingCustomerParty>
    <cac:Party>
      <cbc:EndpointID schemeID="9930">DE987654321</cbc:EndpointID>
      <cac:PartyName>
        <cbc:Name>Kessler Handel GmbH</cbc:Name>
      </cac:PartyName>
      <cac:PostalAddress>
        <cbc:StreetName>Marktplatz 3</cbc:StreetName>
        <cbc:CityName>Leipzig</cbc:CityName>
        <cbc:PostalZone>04109</cbc:PostalZone>
        <cac:Country>
          <cbc:IdentificationCode>DE</cbc:IdentificationCode>
        </cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>DE987654321</cbc:CompanyID>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Kessler Handel GmbH</cbc:RegistrationName>
      </cac:PartyLegalEntity>
    </cac:Party>
  </cac:AccountingCustomerParty>

  <cac:PaymentMeans>
    <cbc:PaymentMeansCode>30</cbc:PaymentMeansCode>
    <cbc:PaymentID>ATL-2026-0157</cbc:PaymentID>
    <cac:PayeeFinancialAccount>
      <cbc:ID>FR7630006000011234567890189</cbc:ID>
      <cbc:Name>Atlas Consulting SAS</cbc:Name>
    </cac:PayeeFinancialAccount>
  </cac:PaymentMeans>

  <cac:PaymentTerms>
    <cbc:Note>Net 30 days.</cbc:Note>
  </cac:PaymentTerms>

  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="EUR">2500.00</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
      <cac:TaxCategory>
        <cbc:ID>AE</cbc:ID>
        <cbc:Percent>0</cbc:Percent>
        <cbc:TaxExemptionReasonCode>VATEX-EU-AE</cbc:TaxExemptionReasonCode>
        <cbc:TaxExemptionReason>Reverse charge</cbc:TaxExemptionReason>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>

  <cac:LegalMonetaryTotal>
    <cbc:LineExtensionAmount currencyID="EUR">2500.00</cbc:LineExtensionAmount>
    <cbc:TaxExclusiveAmount currencyID="EUR">2500.00</cbc:TaxExclusiveAmount>
    <cbc:TaxInclusiveAmount currencyID="EUR">2500.00</cbc:TaxInclusiveAmount>
    <cbc:PayableAmount currencyID="EUR">2500.00</cbc:PayableAmount>
  </cac:LegalMonetaryTotal>

  <cac:InvoiceLine>
    <cbc:ID>1</cbc:ID>
    <cbc:InvoicedQuantity unitCode="DAY">10</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="EUR">2000.00</cbc:LineExtensionAmount>
    <cac:Item>
      <cbc:Description>Supply chain audit, on-site engagement</cbc:Description>
      <cbc:Name>Consulting services</cbc:Name>
      <cac:ClassifiedTaxCategory>
        <cbc:ID>AE</cbc:ID>
        <cbc:Percent>0</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:ClassifiedTaxCategory>
    </cac:Item>
    <cac:Price>
      <cbc:PriceAmount currencyID="EUR">200.00</cbc:PriceAmount>
    </cac:Price>
  </cac:InvoiceLine>

  <cac:InvoiceLine>
    <cbc:ID>2</cbc:ID>
    <cbc:InvoicedQuantity unitCode="HUR">10</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="EUR">500.00</cbc:LineExtensionAmount>
    <cac:Item>
      <cbc:Description>Remote follow-up workshops</cbc:Description>
      <cbc:Name>Workshop hours</cbc:Name>
      <cac:ClassifiedTaxCategory>
        <cbc:ID>AE</cbc:ID>
        <cbc:Percent>0</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:ClassifiedTaxCategory>
    </cac:Item>
    <cac:Price>
      <cbc:PriceAmount currencyID="EUR">50.00</cbc:PriceAmount>
    </cac:Price>
  </cac:InvoiceLine>

160 / 162 lines shown — the complete file is in the download above.

Hoe we weten dat deze resultaten kloppen

Elk bestand in deze bibliotheek gaat bij elke build door de eigen validator van de site. Het hierboven vermelde verwachte resultaat wordt door een geautomatiseerde test bevestigd: zou een bestand niet meer overeenkomen met wat deze pagina beweert, dan faalt de build. Twee overgeërfde fixtures zijn zo vóór publicatie hersteld: drie IBAN's zakten voor de mod-97-controle en meerdere namen gebruikten tekens buiten de SEPA-basistekenset.

UBL-factuur (Peppol BIS 3.0)

Alle voorbeeldbestanden https://validatefin.com/samples/ubl-invoice-reverse-charge.xml