BR-AE-03
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does BR-AE-03 mean? An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47).
Why did my invoice fail BR-AE-03?
When a document-level allowance (BG-20) is categorized as 'Reverse charge' (BT-95 = AE), the invoice must contain the seller's tax identity — Seller VAT identifier (BT-31), Seller tax registration identifier (BT-32) and/or tax representative VAT identifier (BT-63) — and the buyer's tax identity — Buyer VAT identifier (BT-48) and/or Buyer legal registration identifier (BT-47). Both are required because reverse charge moves the VAT accounting to the buyer.
Official rule text
An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47).
Common causes
- A reverse-charge document-level allowance is present but the buyer VAT identifier (BT-48) / legal registration (BT-47) is absent.
- The seller has no VAT identifier and no tax registration identifier on the document.
- The reverse-charge category was applied to an allowance without the corresponding party tax identifiers being populated.
How do I fix it?
Ensure seller VAT ID (cac:AccountingSupplierParty/.../PartyTaxScheme/CompanyID with TaxScheme VAT) and buyer VAT ID (BT-48) are both present when the allowance uses category AE.
Related rules
BR-AE-01 · BR-AE-02 · BR-AE-04 · BR-AE-05 · BR-AE-06 · BR-AE-07 · BR-AE-08 · BR-AE-09
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