How do I fix BR-AE-03?

This requires user input to resolve. Review the relevant cbc: and cac: elements in your Invoice XML and provide the correct value. (BR-AE-03). You can also use Invoice Navigator's compliance engine to correct this automatically in your pipeline.

Is BR-AE-03 a critical error?

Yes, BR-AE-03 is a critical error that will cause invoice rejection. It must be fixed before submission.

Can BR-AE-03 be automatically fixed?

Many instances of BR-AE-03 can be automatically corrected using Invoice Navigator's compliance engine. The fix is applied in your pipeline with full audit evidence.

errorEN 16931

`BR-AE-03`:When document level allowances use the reverse charge VAT category, both...

When document level allowances use the reverse charge VAT category, both seller and buyer must have proper tax identifiers for tax compliance.

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-03?

BR-AE-03 is a fatal validation rule defined in the EN 16931 specification. It checks whether when document level allowances use the reverse charge vat category, both....

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.

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Why This Error Matters

Invoice will be rejected by validation. Reverse charge allowances require full party identification for proper VAT treatment.

BR-AE-03 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-03
·Specification: EN 16931

Before / After

Failing XML

<Invoice>
  <!-- Issue: When document level allowances use the reverse charge VAT ca -->
</Invoice>

Corrected XML

<Invoice>
  <!-- Issue resolved per EN 16931 -->
</Invoice>

Technical Reference

SpecEN 16931

StrategyRequires user input: Both seller and buyer tax identifiers must be provided. Same requirements as BR-AE-02 apply to document level allowances.

Common Causes

·Allowance marked reverse charge but party identifiers missing
·Seller tax identifier not included
·Buyer tax identifier not provided
·Document level allowance added without checking identifier requirements
·ERP does not enforce identifier rules for allowance VAT categories

Seeing this in production? The API handles BR-AE-03 automatically. See the fix response →

Handle BR-AE-03 Automatically in Your Pipeline

The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.

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BR-AE-03:When document level allowances use the reverse charge VAT category, both...