# BR-AE-06

> 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).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-ae-06

## 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).

## 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.

## 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>.
```