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BR-AE-09: Tax amount of category AE (BT-117) is not 0

Official message

[BR-AE-09] The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" shall be 0 (zero).

EN 16931 (CII) · Error · Message language: English · Version: xrechnung-3.0.2-validator-configuration-2026-08-31

[BR-AE-09] The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" shall be 0 (zero).

EN 16931 (UBL) · Error · Message language: English · Version: xrechnung-3.0.2-validator-configuration-2026-08-31

[BR-AE-09] The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" shall be 0 (zero).

Factur-X / ZUGFeRD EN 16931 · Error · Message language: English · Version: Factur-X 1.08 / ZUGFeRD 2.4
Severity
Error The invoice is invalid and may be rejected by the recipient.
Applies to
EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931
Affected fields
BT-117, BG-23, BT-118

What does this mean?

In a VAT breakdown (BG-23) with category AE (Reverse charge) the VAT category tax amount (BT-117) must be 0 (zero). Another amount is stated.

Typical causes

A rate greater than zero (e.g. 19) was kept for lines of category AE, so a tax amount was calculated.
The tax amount was entered manually.

How to fix the error

Set BT-117 in the breakdown of category AE to 0.
Check that the rate of the breakdown (BT-119) and of the lines and allowances/charges of category AE is 0 (BR-AE-05 to BR-AE-07).
CII: ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CalculatedAmount, UBL: cac:TaxTotal/cac:TaxSubtotal/cbc:TaxAmount.

In E-Rechnungsfreund

In the invoice form, the tax amount per VAT category (BT-117) is calculated from taxable amount and rate when the XML is generated; the value in the field "Steuerbetrag (BT-117)" in section "Steueraufstellung (BG-23)" (VAT breakdown) is not used. Enter 0 in the fields "Steuersatz % (BT-152)" and "St-Satz %" ("Experte" view) for lines and allowances/charges of category AE.

Example

Wrong

<ram:ApplicableTradeTax>
  <ram:CalculatedAmount>190.00</ram:CalculatedAmount>
  <ram:TypeCode>VAT</ram:TypeCode>
  <ram:BasisAmount>1000.00</ram:BasisAmount>
  <ram:CategoryCode>AE</ram:CategoryCode>
  <ram:ExemptionReasonCode>VATEX-EU-AE</ram:ExemptionReasonCode>
  <ram:RateApplicablePercent>0</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>

Correct

<ram:ApplicableTradeTax>
  <ram:CalculatedAmount>0.00</ram:CalculatedAmount>
  <ram:TypeCode>VAT</ram:TypeCode>
  <ram:BasisAmount>1000.00</ram:BasisAmount>
  <ram:CategoryCode>AE</ram:CategoryCode>
  <ram:ExemptionReasonCode>VATEX-EU-AE</ram:ExemptionReasonCode>
  <ram:RateApplicablePercent>0</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>
For developers: test expression per syntax

EN 16931 (CII) (CII)

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

../ram:CalculatedAmount = 0

EN 16931 (UBL) (UBL)

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

xs:decimal(../cbc:TaxAmount) = 0

Factur-X / ZUGFeRD EN 16931 (CII)

Technical ID in the source: FX-SCH-A-000136

Context: //rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[. = 'AE']

../ram:CalculatedAmount = 0

Related validation rules

  • BR-AE-01: Not exactly one VAT breakdown for category AE
  • BR-AE-02: Seller or buyer identifier missing for invoice line with category AE
  • BR-AE-03: Seller or buyer identifier missing for document level allowance with category AE
  • BR-AE-04: Seller or buyer identifier missing for document level charge with category AE
  • BR-AE-05: VAT rate of invoice line with category AE is not 0
  • BR-AE-06: VAT rate of document level allowance with category AE is not 0

Last updated:
Explanation of the validation rule, not legal or tax advice.