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BR-AE-10

The invoice shows no VAT – category "reverse charge" (AE) – but gives no reason (BT-120 or BT-121)

Validation rule of EN 16931 (CEN, rule set 1.3.16) · Level: Error

What the message means

The invoice shows no VAT – category "reverse charge" (AE) – but gives no reason (BT-120 or BT-121).

What the issuer needs to change

Give the reason, for example the provision of the VAT Act under which no VAT is charged.

Fields concerned

Your invoice reports BR-AE-10? Check it with SmartFormular E-Rechnung lite, free to try until 31 December 2026: the tool shows every finding with an explanation, the invoice in readable form and a GiroCode to pay – in your browser, no upload.

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Origin

Rule set
EN 16931 (CEN, rule set 1.3.16)
Syntax
CII, UBL
Level
Error

Original rule text

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).

Source: CEN/TC 434, EN 16931 validation rules 1.3.16, European Union Public Licence 1.2

Technical details for IT

UBL

Context: /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
Test: not(exists(cbc:TaxExemptionReason) or (exists(cbc:TaxExemptionReasonCode) ))

CII

Context: //rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[. = 'AE'][upper-case(../ram:TypeCode) = 'VAT']
Test: not((../ram:ExemptionReason) or (../ram:ExemptionReasonCode))

Related rules

All validation rules

Technical explanation by robin.vision, not tax or legal advice. Rules as of 31 August 2026 (KoSIT validator configuration).