{
  "id": "BR-AE-01",
  "country": "EU",
  "syntax": "ubl",
  "group": "reverse-charge",
  "severity": "fatal",
  "severity_note": "fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-17.",
  "spec": "Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL",
  "statement": "An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is \"Reverse charge\" shall contain in the VAT Breakdown (BG-23) exactly one VAT category code (BT-118) equal with \"VAT reverse charge\".",
  "statement_lang": "en",
  "context": "/ubl:Invoice | /cn:CreditNote",
  "test": "((exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'AE']) or exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'AE'])) and (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'AE']) = 1)) or (not(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'AE']) and not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'AE']))",
  "meaning": "If a line, a document allowance, or a document charge uses the VAT category \"Reverse charge\", the VAT breakdown must contain exactly one VAT category code equal to VAT reverse charge. The published UBL test compares that code to AE.",
  "fix": "Add one VAT breakdown (BG-23) with category code AE, and do not add a second AE breakdown.",
  "example_fail": "A line, allowance, or charge uses VAT category code AE, and the VAT breakdown has no AE category or has two.",
  "example_pass": "One of those uses AE, and the VAT breakdown has exactly one AE category.",
  "example_note": "Illustration of the condition in the official statement. Not an example published by the source.",
  "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-AE-01/",
  "source_retrieved": "2026-10-17",
  "last_verified": "2026-10-17"
}