BR-AE-02: An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category…

Peppol BIS Billing 3.0.20 · UBL

fatalbusiness

Original rule text

[BR-AE-02]-An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) 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:ClassifiedTaxCategory[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:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))

BR-AE-02 is a fatal rule in the business layer of Peppol BIS Billing 3.0.20 · UBL. An invoice that breaks it is rejected. It refers to BG-25, BT-151, BT-31, BT-32, BT-63, BT-48, BT-47.

What this rule requires

For UBL, if any invoice or credit note contains a line with cac:ClassifiedTaxCategory[cbc:ID='AE'] and cac:TaxScheme/cbc:ID equal to VAT (case-insensitive), then the document must include at least one of: seller cac:PartyTaxScheme/cbc:CompanyID or seller tax representative cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/cbc:ID='VAT']/cbc:CompanyID; and at least one of: customer cac:PartyTaxScheme[cac:TaxScheme/cbc:ID='VAT']/cbc:CompanyID or customer cac:PartyLegalEntity/cbc:CompanyID. If no such line exists, the rule passes. For CII, on each line with ram:ApplicableTradeTax[ram:CategoryCode='AE' and ram:TypeCode='VAT'], the test requires at least one of: seller ram:SpecifiedTaxRegistration/ram:ID[@schemeID='VA' or @schemeID='FC'] or seller tax representative ram:SpecifiedTaxRegistration/ram:ID[@schemeID='VA']; and at least one of: buyer ram:SpecifiedTaxRegistration/ram:ID[@schemeID='VA'] or buyer ram:SpecifiedLegalOrganization/ram:ID. Severity is fatal, so a document that does not satisfy this check fails validation.

How to fix

If the invoice has a reverse charge line (VAT category code AE), add the missing identifiers. In UBL, ensure the seller side has either cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID or cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/cbc:ID='VAT']/cbc:CompanyID; and the buyer side has either cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/cbc:ID='VAT']/cbc:CompanyID or cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID. In CII, ensure the seller has ram:SpecifiedTaxRegistration/ram:ID with @schemeID VA or FC, or ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID VA; and the buyer has ram:SpecifiedTaxRegistration/ram:ID with @schemeID VA or ram:SpecifiedLegalOrganization/ram:ID. If no reverse charge line exists, the rule passes; check that the AE code is not incorrectly applied.

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-02.

Validate an invoice against these rules · All release changes