BR-AE-07
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does BR-AE-07 mean? In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Reverse charge" the Document level charge VAT rate (BT-103) shall be 0 (zero).
Why did my invoice fail BR-AE-07?
In a document-level charge (BG-21) whose VAT category code (BT-102) is 'Reverse charge' (AE), the Document level charge VAT rate (BT-103) must be 0. Because reverse charge shifts VAT accounting to the buyer and the seller charges no VAT, the charge's VAT rate must be zero.
Official rule text
In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Reverse charge" the Document level charge VAT rate (BT-103) shall be 0 (zero).
Common causes
- The AllowanceCharge (ChargeIndicator true) has TaxCategory ID = AE but cbc:Percent is a non-zero rate.
- cac:TaxCategory/cbc:Percent on the charge is omitted on a reverse-charge document.
- The charge reused a standard VAT percentage after the category was set to AE.
How do I fix it?
In the document-level cac:AllowanceCharge (ChargeIndicator=true) 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-06 · BR-AE-08 · BR-AE-09
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