BR-AE-08
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does BR-AE-08 mean? In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Reverse charge".
Why did my invoice fail BR-AE-08?
For a VAT breakdown (BG-23) using category code (BT-118) "AE" (VAT reverse charge), the taxable amount (BT-116) must reconcile to the reverse-charge portion of the invoice: sum of line net amounts (BT-131) minus document-level allowances (BT-92) plus document-level charges (BT-99), counting only lines and allowances/charges whose own VAT category code (BT-151, BT-95, BT-102) is also "AE". This ensures the reported reverse-charge taxable base exactly matches the underlying reverse-charge lines and adjustments.
Official rule text
In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Reverse charge".
Common causes
- A line assigned VAT category AE was omitted from (or an incorrectly-categorized line was included in) the reverse-charge base total.
- Document-level allowances/charges with category AE were not subtracted/added into BT-116.
- Rounding each line before summing instead of summing then rounding the breakdown taxable amount.
- Mixing lines of different VAT categories (e.g. standard-rated S) into the AE breakdown group.
How do I fix it?
Recompute the AE breakdown so <cbc:TaxableAmount> equals Σ(AE line net) − Σ(AE doc allowances) + Σ(AE doc charges). E.g. two AE lines of 100 and 50 with a 10 AE allowance: <cac:TaxSubtotal><cbc:TaxableAmount currencyID="EUR">140.00</cbc:TaxableAmount>...<cbc:ID>AE</cbc:ID></cac:TaxSubtotal>
Related rules
BR-AE-01 · BR-AE-02 · BR-AE-03 · BR-AE-04 · BR-AE-05 · BR-AE-06 · BR-AE-07 · BR-AE-09
Paste it into the live demo, or call POST /v1/validate. See the quickstart.