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BR-AE-10

This id stands for 2 different rules, one per rule set below: Factur-X numbers its rules in each profile separately.

error: the document is invalid Peppol documentation ↗

Why it fails

  • A reverse charge breakdown (category AE) has no exemption reason.

How to fix it

Add cbc:TaxExemptionReasonCode VATEX-EU-AE, or the text "Reverse charge", to the breakdown.

What the rule checks

As the rule set's publisher wrote it. The rule runs on every element the context matches, and fails where the test is false; the validator reports the line of that element.

EN 16931 rules (UBL) 1.3.17 EN 16931 rules 1.3.16 (UBL) 1.3.16 EXTENDED-CTC-FR rules (UBL) 1.4.0.04 Romanian RO e-Factura rules (UBL) 1.0.9
Message

A VAT breakdown (BG-23) with VAT Category code (BT-118) "Reverse charge" shall have a VAT exemption reason code (BT-121), meaning "Reverse charge" or the VAT exemption reason text (BT-120) "Reverse charge" (or the equivalent standard text in another language).

Context
/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
Test
exists(cbc:TaxExemptionReason) or (exists(cbc:TaxExemptionReasonCode) )

Checked with EN 16931 Invoice (UBL), EN 16931 Credit Note (UBL), Croatia eRačun Invoice (UBL), Croatia eRačun Credit Note (UBL)

EN 16931 rules (CII) 1.3.17 EN 16931 rules 1.3.16 (CII) 1.3.16 EXTENDED-CTC-FR rules (CII) 1.4.0.04
Message

A VAT Breakdown (BG-23) with VAT Category code (BT-118) "Reverse charge" shall have a VAT exemption reason code (BT-121), meaning "Reverse charge" or the VAT exemption reason text (BT-120) "Reverse charge" (or the equivalent standard text in another language).

Context
//rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[. = 'AE'][upper-case(../ram:TypeCode) = 'VAT']
Test
(../ram:ExemptionReason) or (../ram:ExemptionReasonCode)

Checked with EN 16931 Invoice (CII)

Factur-X BASIC WL rules 1.09 Factur-X EN 16931 rules 1.09.2 Factur-X EXTENDED rules 1.09.2
Message

A VAT Breakdown (BG-23) with VAT Category code (BT-118) "Reverse charge" shall have a VAT exemption reason code (BT-121), meaning "Reverse charge" or the VAT exemption reason text (BT-120) "Reverse charge" (or the equivalent standard text in another language).

Context
//rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[. = 'AE']
Test
(../ram:ExemptionReason) or (../ram:ExemptionReasonCode)

Checked with France Factur-X BASIC WL, Factur-X / ZUGFeRD BASIC WL