errorEN 16931

BR-AE-06:Document level allowance with reverse charge must have 0% VAT rate

When a document level allowance uses the reverse charge VAT category, the VAT rate must be 0%. Allowances in reverse charge scenarios follow the same zero-rate rule.

Severity
Fatal
Rule set
EN 16931
Country
All EU
Fix type
AUTO-FIX
Confidence
95%
Category
tax

Engine Classification

Set VAT rate to 0% for reverse charge document-level allowances per EN16931 BR-AE-06

Confidence: 95% · Applied automatically in pipeline

What is BR-AE-06?

BR-AE-06 is a fatal validation rule defined in the EN 16931 specification. It validates the Percent element under 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: //cac:AllowanceCharge[cbc:ChargeIndicator='false']/cac:TaxCategory[cbc:ID='AE']/cbc:Percent

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Why This Error Matters

Invoice will be rejected by validation. Reverse charge allowances must have 0% VAT rate for logical consistency.

BR-AE-06 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.

Invoice Navigator can automatically correct this error in your pipeline. The fix is applied with full audit evidence, so your compliance trail remains intact.

Validator Behavior

  • ·Causes invoice rejection
  • ·Error returned: BR-AE-06
  • ·Specification: EN 16931

How to Fix It

1.

Identify reverse charge allowances

2.

Check VAT rate values

3.

Set rate to zero

4.

Validate the result

Before / After

Failing XML
<Invoice>
  <cac:AllowanceCharge>INVALID_CODE</cac:AllowanceCharge>
</Invoice>
Corrected XML
<Invoice>
  <cac:AllowanceCharge>VALID_CODE</cac:AllowanceCharge>
</Invoice>

Technical Reference

XPath//cac:AllowanceCharge[cbc:ChargeIndicator='false']/cac:TaxCategory[cbc:ID='AE']/cbc:Percent
SpecEN 16931
Operationset_value
StrategySet VAT rate to 0% for reverse charge document-level allowances per EN16931 BR-AE-06

Common Causes

  • ·Non-zero VAT rate on reverse charge allowance
  • ·VAT rate not adjusted when allowance category set to reverse charge
  • ·Copy from standard allowance without updating rate
  • ·ERP does not auto-correct rate for reverse charge allowances
  • ·Manual configuration error

Seeing this in production? The API handles BR-AE-06 automatically. See the fix response →

Frequently Asked Questions

VAT amount for category AE must be zero.

Set TaxAmount to 0.00. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.

Yes, BR-AE-06 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-06 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 vat must be zero.

See Also

EN 16931 Validator

Check your invoice now

Related Errors

BR-AE-02

Reverse charge requires both VAT IDs

BR-AE-07

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

Last updated: 27 February 2026

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Handle BR-AE-06 Automatically in Your Pipeline

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

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