BR-AE-04: An Invoice that contains a Document level charge (BG-21) where the Document level charge…

Peppol BIS Billing 3.0.21 · UBL

fatalbusiness

Original rule text

[BR-AE-04]-An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47).

Stored validation assertion

(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID)) and (exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID) or exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID))) or not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))

BR-AE-04 is a fatal rule in the business layer of Peppol BIS Billing 3.0.21 · UBL. An invoice that breaks it is rejected. It refers to BG-21, BT-102, BT-31, BT-32, BT-63, BT-48, BT-47.

What this rule requires

For a document containing a document-level charge with VAT category code AE (Reverse charge), this fatal rule requires both a seller identifier and a buyer identifier. In UBL, the charge is a cac:AllowanceCharge with ChargeIndicator true and TaxCategory/ID AE under VAT; seller must have cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID or cac:TaxRepresentativeParty/cac:PartyTaxScheme/cbc:CompanyID with VAT, and buyer must have cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID with VAT or cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID. In CII, the charge is ram:SpecifiedTradeAllowanceCharge with ChargeIndicator true and CategoryTradeTax with CategoryCode AE and TypeCode VAT; seller must have ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID with schemeID VA or FC, or ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID with schemeID VA, and buyer must have ram:BuyerTradeParty/ram:SpecifiedTaxRegistration/ram:ID with schemeID VA or ram:BuyerTradeParty/ram:SpecifiedLegalOrganization/ram:ID. If no such charge exists, the rule passes.

How to fix

If the document contains such a charge, ensure at least one of the required seller identifiers is present (as listed above) and at least one buyer identifier. If the charge is not actually reverse charge, change its VAT category code from AE to the correct value.

Guidance on this rule. The original text above is authoritative.

Where to go next

No published Peppol BIS Billing UBL release comparison lists a change to BR-AE-04.

Validate an invoice against these rules · All release changes