All error codes › BR-AE-10

BR-AE-10 – Reverse charge reason missing

What the rule says

A VAT breakdown (BG-23) with VAT Category code (BT-118) "Reverse charge" shall have a VAT exemption reason code (BT-121), meaning "Reverse charge" or the VAT exemption reason text (BT-120) "Reverse charge" (or the equivalent standard text in another language).

How to fix it

For category AE add <cbc:TaxExemptionReasonCode>VATEX-EU-AE</cbc:TaxExemptionReasonCode> or the text 'Reverse charge'.

UBL: cac:TaxCategory/cbc:TaxExemptionReasonCode

Check your invoice for free

Paste the XML and see every error with the exact fix and the correct amounts.

Where it is checked in the XML

Context: /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

Test (XPath):

exists(cbc:TaxExemptionReason) or (exists(cbc:TaxExemptionReasonCode) )

Related rules

• BR-AE-01 Reverse charge: VAT breakdown for this category missing
• BR-AE-02 Reverse charge: seller VAT identifier missing
• BR-AE-03 Reverse charge: seller VAT identifier missing (allowance)
• BR-AE-04 Reverse charge: seller VAT identifier missing (charge)
• BR-AE-05 Reverse charge: wrong VAT rate on a line
• BR-AE-06 Reverse charge: wrong VAT rate on an allowance
• BR-AE-07 Reverse charge: wrong VAT rate on a charge
• BR-AE-08 Reverse charge: wrong taxable amount in the VAT breakdown
• BR-AE-09 Reverse charge: wrong VAT amount in the VAT breakdown