BR-AE-03: An Invoice that contains a Document level allowance (BG-20) where the Document level…
Peppol BIS Billing 3.0.20 · UBL
Original rule text
[BR-AE-03]-An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) 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).
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/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=false()]/cac:TaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))BR-AE-03 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-20, BT-95, BT-31, BT-32, BT-63, BT-48, BT-47.
What this rule requires
This fatal rule applies when the invoice or credit note contains a document level allowance (BG-20) whose document level allowance VAT category code (BT-95) is "AE" (reverse charge). In that case, the document must include both a seller-side identifier and a buyer-side identifier. In UBL, the seller side is met by any cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID or by cac:TaxRepresentativeParty/cac:PartyTaxScheme/cbc:CompanyID where the tax scheme is VAT; the buyer side is met by cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID where the tax scheme is VAT or by cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID. In CII, the seller side is met by ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID VA or FC, or by ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID VA; the buyer side is met by ram:BuyerTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID VA or by ram:BuyerTradeParty/ram:SpecifiedLegalOrganization/ram:ID. If no such allowance with reverse charge VAT category exists, the rule imposes no identifier requirement.
How to fix
If the invoice has a document-level allowance with VAT category AE, add or ensure at least one of the permitted seller identifiers and at least one of the permitted buyer identifiers using the element paths above. In UBL, for the seller, add cbc:CompanyID inside cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme (or add a VAT tax representative cac:TaxRepresentativeParty/cac:PartyTaxScheme/cbc:CompanyID); for the buyer, add cbc:CompanyID under cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/cbc:ID='VAT'] or under cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity. In CII, ensure the seller has ram:SpecifiedTaxRegistration/ram:ID with @schemeID VA or FC (or tax representative VA), and the buyer has ram:SpecifiedTaxRegistration/ram:ID with @schemeID VA or ram:SpecifiedLegalOrganization/ram:ID. If the allowance is not actually reverse charge, correct the cbc:ID / ram:CategoryCode from AE to the appropriate 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-03.
Validate an invoice against these rules · All release changes