BR-AE-01:Missing reverse charge VAT summary
Your invoice has line items marked as reverse charge (VAT category AE), but the VAT summary section is missing the corresponding reverse charge breakdown. When any item uses the reverse charge mechanism, the invoice must include a VAT breakdown line showing the reverse charge totals with a zero tax amount.
Engine Classification
Financial or legal field · Modification blocked by policy
What is BR-AE-01?
BR-AE-01 is a fatal validation rule defined in the EN 16931 specification. It validates the ID — EN16931 rule BR-AE-01. At least one line has taxCategory=AE but no TaxSubtotal with categoryCode=AE exists. element under TaxSubtotal > TaxCategory in the UBL invoice XML.
When this rule fires, the invoice is non-compliant and will be rejected by Peppol access points and national validation services. The sending system receives a rejection response and the invoice does not reach the buyer.
Target path: XPath: cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:ID — EN16931 rule BR-AE-01. At least one line has taxCategory=AE but no TaxSubtotal with categoryCode=AE exists.
Why This Error Matters
Invoice will be rejected by validation. Reverse charge invoices require proper VAT breakdown for tax compliance and buyer's VAT self-assessment.
BR-AE-01 is a hard failure. Invoices that trigger this rule are rejected at the access point and never reach the recipient. In Peppol networks, this means your sending system receives an MLR (Message Level Response) with a rejection status. The invoice must be corrected and re-sent, adding delay to your payment cycle.
Validator Behavior
- ·Causes invoice rejection
- ·Error returned: BR-AE-01
- ·Specification: EN 16931
How to Fix It
Confirm the reverse charge treatment
Verify with your accountant that reverse charge (VAT category AE) is the correct tax treatment for these items.
Add the VAT breakdown
Add a TaxSubtotal to the TaxTotal section with category code AE, Percent = 0, the correct TaxableAmount, TaxAmount = 0, and an exemption reason code like VATEX-EU-AE.
Update the totals
The TaxExclusiveAmount and TaxInclusiveAmount should reflect the reverse charge items.
Before / After
<Invoice> <!-- Issue: An Invoice with reverse charge items must have exactly one V --> </Invoice>
<Invoice> <!-- Issue resolved per EN 16931 --> </Invoice>
Technical Reference
XPath: cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:ID — EN16931 rule BR-AE-01. At least one line has taxCategory=AE but no TaxSubtotal with categoryCode=AE exists.Code Example
<cac:TaxCategory>
<cbc:ID>AE</cbc:ID>
<cbc:TaxExemptionReasonCode>VATEX-EU-AE</cbc:TaxExemptionReasonCode>
<cbc:TaxExemptionReason>Reverse charge - VAT due by buyer under Article 194</cbc:TaxExemptionReason>
<cac:TaxScheme>
<cbc:ID>VAT</cbc:ID>
</cac:TaxScheme>
</cac:TaxCategory>Common Causes
- ·ERP system creates reverse charge lines but omits the VAT summary
- ·Tax calculation module does not generate a zero-rate breakdown for AE
- ·Manual invoice creation without tax summary section
Seeing this in production? The API handles BR-AE-01 automatically. See the fix response →
Commonly Seen In
Frequently Asked Questions
When using VAT category AE (reverse charge), the reason must be stated.
Add reverse charge exemption reason code. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-AE-01 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted by the recipient's system.
Many instances of BR-AE-01 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including reverse charge requires reason.
BR-AE-01 is commonly seen in exports from All invoicing software. These software packages sometimes generate invoices that need adjustment to meet full compliance standards.
See Also
Related Errors
Last updated: 27 February 2026
Handle BR-AE-01 Automatically in Your Pipeline
The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.