BR-AE-09
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does BR-AE-09 mean? The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" shall be 0 (zero).
Why did my invoice fail BR-AE-09?
In a VAT breakdown (BG-23) with category code (BT-118) "AE" (reverse charge), the VAT category tax amount (BT-117) must be exactly zero, because under reverse charge the buyer accounts for VAT, so the seller charges none. Any non-zero tax amount for an AE group is invalid.
Official rule text
The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" shall be 0 (zero).
Common causes
- Calculating tax as taxable amount × rate and populating it, instead of forcing 0 for AE.
- Copying a non-zero rate/amount from a template of a standard-rated invoice.
- Rounding artifact producing 0.00 vs 0 (usually fine) or an accidental small value.
- Placing standard-rated tax under an AE-coded subtotal by mistake.
How do I fix it?
Set the AE subtotal tax amount to zero: <cac:TaxSubtotal><cbc:TaxableAmount currencyID="EUR">140.00</cbc:TaxableAmount><cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount><cac:TaxCategory><cbc:ID>AE</cbc:ID><cbc:Percent>0</cbc:Percent>...</cac:TaxCategory></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-08
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