BR-AE-05: In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is…
Peppol BIS Billing 3.0.20 · UBL
Original rule text
[BR-AE-05]-In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Reverse charge" the Invoiced item VAT rate (BT-152) shall be 0 (zero).
(xs:decimal(cbc:Percent) = 0)BR-AE-05 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-152.
What this rule requires
In both UBL and CII, a line item whose VAT category is AE (Reverse charge) must have a VAT rate of 0. In UBL the rule checks cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory (or cac:CreditNoteLine/...) where cbc:ID is AE and the tax scheme cbc:ID is VAT; its cbc:Percent must equal 0. In CII the rule checks ram:ApplicableTradeTax where ram:CategoryCode is AE and ram:TypeCode is VAT; its ram:RateApplicablePercent must equal 0. Because the severity is fatal, a document that does not meet this fails validation.
How to fix
Set the VAT rate to 0 for the reverse-charge line. In UBL, for the cac:Item/cac:ClassifiedTaxCategory whose cbc:ID is AE, set cbc:Percent to 0. In CII, for the ram:ApplicableTradeTax whose ram:CategoryCode is AE, set ram:RateApplicablePercent to 0. If a non-zero rate is intended, the line must not use the AE category; change the VAT category code to the code that matches the actual liability.
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-05.
Validate an invoice against these rules · All release changes