Attestwire › Rule reference › BR-AE-06

BR-AE-06 A reverse-charge allowance must have a VAT rate of zero

noun · EN 16931 · fatal · BT-96

For a sample invoice, the library reports: The document level allowance at allowances[0] uses VAT category AE (Reverse charge), so its VAT rate (BT-96) must be 0 (zero), but it is 19. The seller charges no VAT at all on a reverse-charge document — the buyer does.

Business term

BT-96

Severity

fatal

The fix

Set allowances[0].vatRate to 0, or omit it — this library normalises the rate for category AE either way. If you did mean to charge 19% VAT on this allowance, the category should be S instead, and that will change which breakdown group it nets into.

A passing value

"vatCategory": "AE", "vatRate": 0

What the library returns

The full error returned by @attestwire/en16931. It includes the rule ID, affected field and suggested correction. Developers can use this object in their application:

{
  "rule": "BR-AE-06",
  "field": "BT-96",
  "severity": "fatal",
  "message": "The document level allowance at allowances[0] uses VAT category AE (Reverse charge), so its VAT rate (BT-96) must be 0 (zero), but it is 19. The seller charges no VAT at all on a reverse-charge document — the buyer does. A rate here would be you quoting a percentage for tax you are not accounting for, and the buyer's own rate may differ from yours anyway, since the applicable rate is the one in their member state.",
  "fix": "Set allowances[0].vatRate to 0, or omit it — this library normalises the rate for category AE either way. If you did mean to charge 19% VAT on this allowance, the category should be S instead, and that will change which breakdown group it nets into.",
  "example": "\"vatCategory\": \"AE\", \"vatRate\": 0",
  "xpath": "/ubl:Invoice/cac:AllowanceCharge[1]/cac:TaxCategory/cbc:Percent",
  "docsUrl": "https://attestwire.com/rules/BR-AE-06"
}

xpath is always a UBL path. On a CII invoice, look for the matching CII field instead.