# BR-AE-05

> 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).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-ae-05

## 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).

## 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.

## 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>.
```