# BR-AE-03

> 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).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-ae-03

## 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).

## 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.

## 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.
```