BR-AE-10: A VAT breakdown (BG-23) with VAT Category code (BT-118) "Reverse charge" shall have a…
Peppol BIS Billing 3.0.21 · UBL
Original rule text
[BR-AE-10]-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).
exists(cbc:TaxExemptionReason) or (exists(cbc:TaxExemptionReasonCode) )BR-AE-10 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-23, BT-118, BT-121, BT-120.
What this rule requires
The rule applies to each cac:TaxSubtotal/cac:TaxCategory where cbc:ID is AE and cac:TaxScheme/cbc:ID is VAT. In such a category, at least one of cbc:TaxExemptionReason or cbc:TaxExemptionReasonCode must exist. The test uses or, so only one of the two elements is required. The message says the reason should be "Reverse charge" (BT-120 text or BT-121 code meaning "Reverse charge"), but the test only checks for the presence of the element, not its value or code content.
How to fix
In the failing cac:TaxCategory, add cbc:TaxExemptionReason with text Reverse charge (or the equivalent standard text in another language) or add cbc:TaxExemptionReasonCode with a code that indicates reverse charge. For passing this validation rule, either element is sufficient; however, to meet the intended semantic requirement, the content should be "Reverse charge". The rule does not list allowed code values for the reason code, so consult the applicable code list if using a code.
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-10.
Validate an invoice against these rules · All release changes