What does validation error BR-AE-03 mean in EN 16931 VAT Rules?

[BR-AE-03] EN 16931 mandatory validation rule for VAT Reverse Charge (Code AE): Reverse charge B2B transactions requiring Buyer VAT ID (BT-48) and 0% rate (Rule #3). Your invoice uses VAT Reverse Charge (Code AE), but failed rule BR-AE-03 due to a missing VAT exemption reason (BT-120), missing Buyer VAT ID (BT-48), or mismatched taxable base (BT-116).

How do I fix BR-AE-03 (BG-23 / VAT Reverse Charge (Code AE)) automatically?

Verify tax category code, VAT rate percentage, and mandatory exemption text/VAT numbers for VAT Reverse Charge (Code AE). You can upload your rejected XML or PDF invoice in the workbench on this page and click "1-Click Auto-Fix All Errors" to repair BR-AE-03 immediately.

Home › Official Error Catalog › BR-AE-03

🇪🇺 EN 16931 VAT Rules • SEVERITY: FATAL • BG-23 / VAT Reverse Charge (Code AE)

How to Fix BR-AE-03: BG-23 / VAT Reverse Charge (Code AE)

Your invoice uses VAT Reverse Charge (Code AE), but failed rule BR-AE-03 due to a missing VAT exemption reason (BT-120), missing Buyer VAT ID (BT-48), or mismatched taxable base (BT-116).

📐 Official Schematron Specification & XPath Diagnosis for BR-AE-03

BR-AE-03 — BLOCKING REJECTION

Official Specification Rule

[BR-AE-03] EN 16931 mandatory validation rule for VAT Reverse Charge (Code AE): Reverse charge B2B transactions requiring Buyer VAT ID (BT-48) and 0% rate (Rule #3).

XPath: /ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory

Deterministic Remediation (How to Fix)

Verify tax category code, VAT rate percentage, and mandatory exemption text/VAT numbers for VAT Reverse Charge (Code AE).

❌ REJECTED XML STRUCTURE (TRIGGERS BR-AE-03)

<cac:TaxCategory><cbc:ID>AE</cbc:ID><!-- Missing required attributes for BR-AE-03 --></cac:TaxCategory>

✅ COMPLIANT XML STRUCTURE (BR-AE-03 FIXED)

<cac:TaxCategory>
  <cbc:ID>AE</cbc:ID>
  <cbc:Percent>0.00</cbc:Percent>
  <cbc:TaxExemptionReason>Compliant with BR-AE-03</cbc:TaxExemptionReason>
  <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory>

⚡ Repair BR-AE-03 in Your Invoice Right Now:

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1. Document Header & Routing Identifiers XRECHNUNG 3.0.2

Invoice No BT-1

Issue Date BT-2

Due Date BT-9 / BR-DE-26

Buyer Ref / Leitweg-ID BT-10 / BR-DE-15

Currency & ZATCA UUID BT-5 / KSA-1

2. Seller Party & Mandatory Contact (BG-4 / BG-6 / BR-DE-2) BT-27 .. BT-43

Seller Legal Name BT-27

Seller VAT / 15-Digit ZATCA TIN BT-31 / BR-KSA-08

Contact Person BT-41 / BR-DE-5

Contact Phone BT-42 / BR-DE-6

Contact Email BT-43 / BR-DE-7

Seller EndpointID BT-34 / R020

Building # (ZATCA) KSA-17

SEPA Payee IBAN BT-84 / BR-DE-23

3. Buyer Party & Peppol Endpoint (BG-7 / R010) BT-44 .. BT-55

Buyer Legal Name BT-44

Buyer VAT ID BT-48

Buyer EndpointID BT-49 / R010

4. Line Items & EN 16931 Mathematical Reconciliation (BR-CO-10 .. 16) BG-25 / BG-22

Net Total BT-109 / BR-CO-13

VAT Total BT-110 / BR-S-09

Payable Gross BT-112 / BR-CO-15

🛡️ Official Validation Report

AUDITING...

UTF-8 • OASIS UBL 2.1 / EN 16931

Related EN 16931 VAT Rules Validation Rules

BR-S-01

BG-23 / Standard Rated VAT (Code S)

[BR-S-01] EN 16931 mandatory validation rule for Standard Rated VAT (Code S): Standard rated VAT lines and BG-23 breakdown reconciliation (Rule #1).

Fix BR-S-01 →

BR-S-02

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[BR-S-02] EN 16931 mandatory validation rule for Standard Rated VAT (Code S): Standard rated VAT lines and BG-23 breakdown reconciliation (Rule #2).

Fix BR-S-02 →

BR-S-03

BG-23 / Standard Rated VAT (Code S)

[BR-S-03] EN 16931 mandatory validation rule for Standard Rated VAT (Code S): Standard rated VAT lines and BG-23 breakdown reconciliation (Rule #3).

Fix BR-S-03 →

BR-S-04

BG-23 / Standard Rated VAT (Code S)

[BR-S-04] EN 16931 mandatory validation rule for Standard Rated VAT (Code S): Standard rated VAT lines and BG-23 breakdown reconciliation (Rule #4).

Fix BR-S-04 →

BR-S-05

BG-23 / Standard Rated VAT (Code S)

[BR-S-05] EN 16931 mandatory validation rule for Standard Rated VAT (Code S): Standard rated VAT lines and BG-23 breakdown reconciliation (Rule #5).

Fix BR-S-05 →

BR-S-06

BG-23 / Standard Rated VAT (Code S)

[BR-S-06] EN 16931 mandatory validation rule for Standard Rated VAT (Code S): Standard rated VAT lines and BG-23 breakdown reconciliation (Rule #6).

Fix BR-S-06 →

BR-S-07

BG-23 / Standard Rated VAT (Code S)

[BR-S-07] EN 16931 mandatory validation rule for Standard Rated VAT (Code S): Standard rated VAT lines and BG-23 breakdown reconciliation (Rule #7).

Fix BR-S-07 →

BR-S-10

BG-23 / Standard Rated VAT (Code S)

[BR-S-10] EN 16931 mandatory validation rule for Standard Rated VAT (Code S): Standard rated VAT lines and BG-23 breakdown reconciliation (Rule #10).

Fix BR-S-10 →

BR-Z-01

BG-23 / Zero Rated VAT (Code Z)

[BR-Z-01] EN 16931 mandatory validation rule for Zero Rated VAT (Code Z): Zero-rated VAT (0%) breakdown and exemption rules (Rule #1).

Fix BR-Z-01 →

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