BR-AE-08: In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" the…
Peppol BIS Billing 3.0.20 · UBL
Original rule text
[BR-AE-08]-In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Reverse charge".
(exists(//cac:InvoiceLine) and (xs:decimal(../cbc:TaxableAmount) = (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='AE']/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='AE']/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='AE']/xs:decimal(cbc:Amount))))) or (exists(//cac:CreditNoteLine) and (xs:decimal(../cbc:TaxableAmount) = (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='AE']/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='AE']/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='AE']/xs:decimal(cbc:Amount)))))BR-AE-08 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-23, BT-118, BT-116, BT-131, BT-92, BT-99, BT-151, BT-95, BT-102.
What this rule requires
The rule requires that for a VAT breakdown where the VAT category code (BT-118) is AE ("Reverse charge") under VAT, the VAT category taxable amount (BT-116) must equal the sum of invoice line net amounts (BT-131) for lines with the same AE category, plus document level charge amounts (BT-99) with category AE, minus document level allowance amounts (BT-92) with category AE. In UBL the test requires exact equality for invoice lines or credit note lines. In CII the test allows a tolerance of ±1 after rounding each sum to two decimals, so the basis amount may differ slightly and still pass.
How to fix
In UBL, set cac:TaxSubtotal/cac:TaxCategory/cbc:ID to AE and set its cbc:TaxableAmount to exactly: sum of cac:InvoiceLine/cbc:LineExtensionAmount for lines whose cac:Item/cac:ClassifiedTaxCategory/cbc:ID is AE; plus cac:AllowanceCharge/cbc:Amount for document level charges with cbc:ChargeIndicator=true() and cac:TaxCategory/cbc:ID='AE'; minus cac:AllowanceCharge/cbc:Amount for document level allowances with cbc:ChargeIndicator=false() and cac:TaxCategory/cbc:ID='AE'. For credit notes use cac:CreditNoteLine elements analogously. In CII, ensure ram:BasisAmount for the AE category is within 1 of the sum of line ram:LineTotalAmount for lines with ram:ApplicableTradeTax/ram:CategoryCode='AE', plus document level ram:ActualAmount from ram:SpecifiedTradeAllowanceCharge with ram:CategoryTradeTax/ram:CategoryCode='AE' and ram:ChargeIndicator true, minus the same with false, all rounded to two decimals. If the invoice is rejected, check whether line totals, document charges, or allowances with category AE are missing or incorrect, and correct either the taxable amount or those component amounts.
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-08.
Validate an invoice against these rules · All release changes