BR-AE-07: In a Document level charge (BG-21) where the Document level charge VAT category code…
Peppol BIS Billing 3.0.21 · UBL
Original rule text
[BR-AE-07]-In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Reverse charge" the Document level charge VAT rate (BT-103) shall be 0 (zero).
(xs:decimal(cbc:Percent) = 0)BR-AE-07 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-103.
What this rule requires
The rule requires that for a document level charge (BG-21) where the VAT category code (BT-102) is "Reverse charge" (code AE), the VAT rate (BT-103) must be 0 (zero). In UBL this applies to cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory with cbc:ID = AE and cac:TaxScheme/cbc:ID = VAT; the cbc:Percent must equal 0. In CII this applies to ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=true()]/ram:CategoryTradeTax with ram:CategoryCode = AE and ram:TypeCode = VAT; ram:RateApplicablePercent must equal 0. A document fails when the VAT rate element is present but has a value other than 0 in such a charge.
How to fix
Set the VAT rate to 0 in the relevant charge element. In UBL, inside the cac:TaxCategory with cbc:ID = AE and cac:TaxScheme/cbc:ID = VAT under the document level charge, set cbc:Percent to 0. In CII, inside the ram:CategoryTradeTax with ram:CategoryCode = AE and ram:TypeCode = VAT under the charge, set ram:RateApplicablePercent to 0.
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-07.
Validate an invoice against these rules · All release changes