errorEN 16931

BR-AE-02:Reverse charge requires both VAT IDs

Reverse charge requires seller and buyer VAT identifiers.

Severity
Fatal
Rule set
EN 16931
Country
All EU
Fix type
INPUT REQUIRED

Engine Classification

Business data required · Explicit input workflow · No assumptions made

Required input: Seller VAT ID, Buyer VAT ID

What is BR-AE-02?

BR-AE-02 is a fatal validation rule defined in the EN 16931 specification. It validates the CompanyID element 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: Both AccountingSupplierParty and AccountingCustomerParty need PartyTaxScheme/CompanyID

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Why This Error Matters

Invoice will be rejected by validation. Tax authorities require both party identifiers for reverse charge transactions to track cross-border VAT.

BR-AE-02 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-02
  • ·Specification: EN 16931

How to Fix It

1.

Add seller VAT

AccountingSupplierParty/PartyTaxScheme/CompanyID

2.

Add buyer VAT

AccountingCustomerParty/PartyTaxScheme/CompanyID

Before / After

Failing XML
<Invoice>
  <!-- Issue: When using reverse charge VAT category, both seller and buye -->
</Invoice>
Corrected XML
<Invoice>
  <!-- Issue resolved per EN 16931 -->
</Invoice>

Technical Reference

XPathXPath: Both AccountingSupplierParty and AccountingCustomerParty need PartyTaxScheme/CompanyID
SpecEN 16931
StrategyRequires user input: Seller VAT ID (BT-31), Seller tax registration (BT-32) or Seller tax rep VAT (BT-63), AND Buyer VAT ID (BT-48) or Buyer legal registration (BT-47). Cannot derive - must come from verified business records.

Common Causes

  • ·Seller VAT identifier missing from invoice
  • ·Buyer VAT identifier not provided for reverse charge
  • ·Cross-border B2B transaction without proper party identification
  • ·ERP does not validate identifier requirements for reverse charge
  • ·Manual override removed required identifiers

Seeing this in production? The API handles BR-AE-02 automatically. See the fix response →

Frequently Asked Questions

Reverse charge requires seller and buyer VAT identifiers.

Add VAT identifiers for both seller and buyer. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.

Yes, BR-AE-02 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-02 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 both vat ids.

See Also

EN 16931 Validator

Check your invoice now

Related Errors

BR-AE-06

Document level allowance with reverse charge must have 0% VAT rate

BR-AE-07

Document level charge with reverse charge must have 0% VAT rate

Last updated: 27 February 2026

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