BR-AE-05
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does BR-AE-05 mean? In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Reverse charge" the Invoiced item VAT rate (BT-152) shall be 0 (zero).
Why did my invoice fail BR-AE-05?
On any invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is 'Reverse charge' (AE), the Invoiced item VAT rate (BT-152) must be 0. Under reverse charge no VAT is charged by the seller, so the applicable rate at line level has to be zero.
Official rule text
In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Reverse charge" the Invoiced item VAT rate (BT-152) shall be 0 (zero).
Common causes
- The line's cac:ClassifiedTaxCategory has ID = AE but cbc:Percent is set to a standard rate (e.g. 19 or 20) instead of 0.
- The Percent element is omitted entirely on a reverse-charge line.
- A copy-paste from a standard-rated line left the original VAT percentage in place.
How do I fix it?
<cac:ClassifiedTaxCategory><cbc:ID>AE</cbc:ID><cbc:Percent>0</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:ClassifiedTaxCategory>.
Related rules
BR-AE-01 · BR-AE-02 · BR-AE-03 · BR-AE-04 · BR-AE-06 · BR-AE-07 · BR-AE-08 · BR-AE-09
Check your invoice against this rule
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