All error codes › BR-AE-05
BR-AE-05 – Reverse charge: wrong VAT rate on a line
What the rule says
In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Reverse charge" the Invoiced item VAT rate (BT-152) shall be 0 (zero).
How to fix it
Fill in or correct the fields named in the rule (the BT/BG codes tell you which). The test below shows exactly what is checked in the XML. Quickest: validate the invoice to get the exact location and, for amounts, the correct value.
Paste the XML and see every error with the exact fix and the correct amounts.
Where it is checked in the XML
Context: cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] | cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
Test (XPath):
(xs:decimal(cbc:Percent) = 0)
Related rules
BR-AE-01Reverse charge: VAT breakdown for this category missingBR-AE-02Reverse charge: seller VAT identifier missingBR-AE-03Reverse charge: seller VAT identifier missing (allowance)BR-AE-04Reverse charge: seller VAT identifier missing (charge)BR-AE-06Reverse charge: wrong VAT rate on an allowanceBR-AE-07Reverse charge: wrong VAT rate on a chargeBR-AE-08Reverse charge: wrong taxable amount in the VAT breakdownBR-AE-09Reverse charge: wrong VAT amount in the VAT breakdownBR-AE-10Reverse charge reason missing