BR-AE-06
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does BR-AE-06 mean? In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Reverse charge" the Document level allowance VAT rate (BT-96) shall be 0 (zero).
Why did my invoice fail BR-AE-06?
In a document-level allowance (BG-20) whose VAT category code (BT-95) is 'Reverse charge' (AE), the Document level allowance VAT rate (BT-96) must be 0. Reverse charge means the seller applies no VAT, so the allowance's VAT rate must be zero to stay consistent.
Official rule text
In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Reverse charge" the Document level allowance VAT rate (BT-96) shall be 0 (zero).
Common causes
- The AllowanceCharge (ChargeIndicator false) has TaxCategory ID = AE but MultiplierFactorNumeric/Percent shows a non-zero VAT rate.
- cac:TaxCategory/cbc:Percent on the allowance is missing or carries a standard rate.
- The allowance VAT rate was left as the seller's usual rate when the category was switched to AE.
How do I fix it?
In the document-level cac:AllowanceCharge set: <cac:TaxCategory><cbc:ID>AE</cbc:ID><cbc:Percent>0</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>.
Related rules
BR-AE-01 · BR-AE-02 · BR-AE-03 · BR-AE-04 · BR-AE-05 · BR-AE-07 · BR-AE-08 · BR-AE-09
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