InvoiceGlass

VAT breakdown missing or duplicated (reverse charge) · BR-AE-01

  • Severity · Error
  • Applies to · UBL / CII
  • Editorial review pending

If an invoice line, allowance or charge carries the VAT category reverse charge (category AE), the VAT breakdown (BG-23) must contain exactly one entry for that category – not none and not several. Category AE means reverse charge: the customer, not the supplier, accounts for the VAT – typical for services bought from businesses in other EU countries or for construction work between contractors in Germany (section 13b UStG). If the entry is missing or appears more than once, the invoice is not valid.

As of

Who can correct it?

The sender can correct the invoice.

How to fix it

  1. Ask the sender for a corrected invoice in which the VAT breakdown matches the invoice lines.
  2. If you issued the invoice yourself: check that your invoicing software creates exactly one VAT breakdown entry for the reverse charge category.

Rule text and source

Paraphrase · Lines, allowances or charges in category AE (reverse charge) call for exactly one AE entry in the VAT breakdown. The CII check also requires a matching line or adjustment when that breakdown entry is present.

Message to the sender

Subject: Invoice {invoiceNumber} – VAT breakdown incomplete

Hello,

Thank you for your invoice {invoiceNumber} dated {issueDate}. When checking it we noticed that the VAT breakdown does not match the lines in the reverse charge category (rule BR-AE-01): there must be exactly one breakdown entry for this category. Could you please send us a corrected invoice?

Kind regards

Example

The invoice includes a line in category AE (reverse charge) and omits the AE breakdown entry. The correction adds one entry for AE.

Related rules

Business terms

BG-20, BG-21, BG-23, BG-25

Rule versions

CEN · EN 16931 (KoSIT) 1.3.16

CEN · EN 16931 1.3.17

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