BR-AE-09:Reverse charge VAT breakdown tax amount must be zero
The VAT category tax amount for reverse charge must be 0. Since reverse charge means buyer accounts for VAT, the seller's VAT amount is always zero.
Engine Classification
Set tax amount to 0 for reverse charge VAT breakdown per EN16931 BR-AE-09
Confidence: 95% · Applied automatically in pipeline
What is BR-AE-09?
BR-AE-09 is a fatal validation rule defined in the EN 16931 specification. It validates the TaxAmount element under TaxSubtotal[cac:TaxCategory > ID='AE'] 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:TaxTotal/cac:TaxSubtotal[cac:TaxCategory/cbc:ID='AE']/cbc:TaxAmount
Why This Error Matters
Invoice will be rejected by validation. Reverse charge means no VAT is charged by seller - the tax amount must be 0.
BR-AE-09 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-09
- ·Specification: EN 16931
How to Fix It
Locate reverse charge VAT breakdown
Check tax amount value
Set tax amount to zero
Validate the result
Before / After
<cac:TaxTotal> <cac:TaxSubtotal>INVALID_CODE</cac:TaxSubtotal> </cac:TaxTotal>
<cac:TaxTotal> <cac:TaxSubtotal>VALID_CODE</cac:TaxSubtotal> </cac:TaxTotal>
Technical Reference
//cac:TaxTotal/cac:TaxSubtotal[cac:TaxCategory/cbc:ID='AE']/cbc:TaxAmountCommon Causes
- ·Non-zero tax amount in reverse charge VAT breakdown
- ·VAT calculated on reverse charge category when it should be zero
- ·ERP applied VAT rate to taxable amount instead of using zero
- ·Manual entry error in VAT breakdown
- ·Copy from standard category without zeroing tax amount
Seeing this in production? The API handles BR-AE-09 automatically. See the fix response →
Frequently Asked Questions
VAT category AE must have rate of 0%.
Set Percent to 0. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-AE-09 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-09 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 percentage must be zero.
See Also
Related Errors
Last updated: 27 February 2026
Handle BR-AE-09 Automatically in Your Pipeline
The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.