BR-AE-09: The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category…

For XRechnung, in each VAT breakdown (BG-23, "Umsatzsteueraufschlüsselung") where the VAT category code (BT-118, "Kategorie der Umsatzsteuer") is AE ("Steuerschuldnerschaft des Leistungsempfängers" / Reverse Charge), the VAT category tax amount (BT-117, "Steuerbetrag je Kategorie") must be exactly 0. In UBL this applies to cac:TaxSubtotal/cac:TaxCategory where cbc:ID is AE and the TaxScheme ID is VAT; the test requires xs:decimal(../cbc:TaxAmount) = 0. In CII it applies to ram:ApplicableTradeTax where ram:CategoryCode is AE and ram:TypeCode is VAT; the test requires ../ram:CalculatedAmount = 0. Because the rule is fatal, any non-zero tax amount in such a breakdown causes the invoice to fail validation.

Ensure the tax amount is 0 for every VAT breakdown that uses category code AE. In UBL, set the cbc:TaxAmount sibling of the cac:TaxCategory with cbc:ID = AE to 0 (e.g. <cbc:TaxAmount>0</cbc:TaxAmount>). In CII, set ram:CalculatedAmount in the ram:ApplicableTradeTax with ram:CategoryCode = AE to 0 (e.g. <ram:CalculatedAmount>0</ram:CalculatedAmount>). If the tax amount is already 0 but the rule still fails, check that the element is present and contains a numeric zero. If the transaction is not actually reverse charge, correct the VAT category code from AE to the appropriate code.