VAT rate must be 0 % (reverse charge, charge) · BR-AE-07
- Severity · Error
- Applies to · UBL / CII
- Editorial review pending
For a document-level charge (for example shipping costs) with the VAT category reverse charge (category AE), the VAT rate stated (BT-103) must be 0. Under reverse charge the supplier shows no VAT because the customer declares it themselves. Any other rate contradicts the category and makes the invoice invalid.
As of
Who can correct it?
The sender can correct the invoice.
How to fix it
- Ask the sender for a corrected invoice in which the VAT category and the VAT rate match.
- If you issued the invoice yourself: set the rate to 0 % for reverse charge items, or choose the category that matches the rate.
Rule text and source
Paraphrase · The check expects an explicit 0% rate on a document-level charge in category AE (reverse charge).
Message to the sender
Subject: Invoice {invoiceNumber} – VAT rate does not match VAT category
Hello,
Thank you for your invoice {invoiceNumber} dated {issueDate}. The invoice contains a document-level charge in the reverse charge category but with a VAT rate other than 0 % (rule BR-AE-07). For this category the rate must be 0 %. Could you please check whether the category or the rate is correct and send us a corrected invoice?
Kind regardsExample
The export gives a document-level charge in category AE a 5% rate by mistake. The category is confirmed. The correction gives an explicit 0% rate.
Related rules
- BR-36 · The document-level charge has no amountError
- BR-37 · The document-level charge has no VAT categoryError
- BR-38 · The document-level charge has no reasonError
- BR-AE-01 · VAT breakdown missing or duplicated (reverse charge)Error
- BR-AE-04 · Seller or buyer tax identifier missing (reverse charge, charge)Error
Business terms
BG-21
Rule versions
CEN · EN 16931 (KoSIT) 1.3.16
CEN · EN 16931 1.3.17