# BR-AE-10

Source: https://xmlvalid.com/rules/BR-AE-10

> 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).

- Level: error
- Rule sets: EN 16931 rules (UBL) 1.3.17, EN 16931 rules 1.3.16 (UBL), EXTENDED-CTC-FR rules (UBL) 1.4.0.04, Romanian RO e-Factura rules (UBL) 1.0.9
- 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) )`

> 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).

- Level: error
- Rule sets: EN 16931 rules (CII) 1.3.17, EN 16931 rules 1.3.16 (CII), EXTENDED-CTC-FR rules (CII) 1.4.0.04
- Context: `//rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[. = 'AE'][upper-case(../ram:TypeCode) = 'VAT']`
- Test: `(../ram:ExemptionReason) or (../ram:ExemptionReasonCode)`

> 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).

- Level: error
- Rule sets: Factur-X BASIC WL rules 1.09, Factur-X EN 16931 rules 1.09.2, Factur-X EXTENDED rules 1.09.2
- Context: `//rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[. = 'AE']`
- Test: `(../ram:ExemptionReason) or (../ram:ExemptionReasonCode)`

## 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.

Validate a document against these rules: https://xmlvalid.com/validate