BR-AE-05
Reverse-charge lines need a zero rate
ErrorEN 16931BT-152
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What it means
A reverse-charge line (AE) must have a VAT rate of 0%. The buyer accounts for the VAT rather than the seller charging it.
Typical causes
- The domestic VAT rate remains on the line.
- The reverse-charge VAT code exports no rate.
How to fix it
- Select the reverse-charge VAT setting.
- Ensure the line’s exported VAT rate is 0%.
What the rule says (technical)
In an Invoice line where the VAT category code is 'Reverse charge' the invoiced item VAT rate (BT-152) shall be 0.
Set cbc:Percent to 0 for AE lines — the buyer self-accounts for VAT.