# BR-AE-08 > 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". Checked against Peppol BIS Billing 3.0 2026.5 Canonical: https://einvoicecheck.eu/rules/br-ae-08 ## 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". ## 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. ## 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 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: 140.00...AE ```