`BR-AE-09`

EN 16931 · validation rule

EN 16931Error

The VAT amount (BT-117) of the VAT breakdown with category AE (Reverse charge) must be 0.00, because category AE means reverse charge: the buyer accounts for the VAT, so the invoice shows 0 % and 0.00 VAT. Set cac:TaxSubtotal/cbc:TaxAmount / ram:CalculatedAmount to 0.

Field: tax_breakdown[].tax_amount (BT-117)
Rule set: EN 16931
Rule-set version: EN 16931 validation artefacts 1.3.17 · in force since 2026-10-13 · Rule-set changelog
Who has to fix it: The sender

This is a property of the file you received, so it cannot be corrected on your side without changing the document — ask the supplier to reissue it.

Check your own invoice

Drop the file that failed. We parse it, run the official rule sets against it and list every finding with a fix — 20 invoices per day, no key, nothing stored.

Open the live demo

Same explanation over the API: GET /v1/rules/BR-AE-09?lang=en