# BR-AE-07

> 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).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-ae-07

## 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).

## 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.

## 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>.
```