Error code BR-AE-10
Reverse charge without its reason
A reverse-charge VAT breakdown must give the exemption reason (BT-120 text or BT-121 code) meaning "Reverse charge".
The official rule
“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).”
“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).”
Official text, in the language the rule set publishes it in.
Fields named: BG-23 · BT-118 · BT-121 · BT-120
Common causes
- Reverse charge was selected, but no reason text or code is exported.
How to fix it
- Add the reverse-charge reason (text or code) to the VAT category in your software.
Wrong vs. right (UBL)
Wrong
<cac:TaxCategory> <cbc:ID>AE</cbc:ID> <cbc:Percent>0</cbc:Percent> <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme> </cac:TaxCategory>
Right
<cac:TaxCategory> <cbc:ID>AE</cbc:ID> <cbc:Percent>0</cbc:Percent> <cbc:TaxExemptionReasonCode>VATEX-EU-AE</cbc:TaxExemptionReasonCode> <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme> </cac:TaxCategory>