# BR-AE-04

Quoted from a public specification. This page is not a validator, and it is not tax, legal, or accounting advice.

- Country: EU
- Syntax: UBL
- Severity: fatal
- Statement language: en
- Last verified: 2026-10-17

## Official statement

> An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47).

Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-AE-04/

Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL

Severity note: fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-17.

## Plain-language reading

If a document-level charge uses VAT category "Reverse charge", the invoice must include at least one of the seller VAT identifier (BT-31), the seller tax registration identifier (BT-32), or the seller tax representative VAT identifier (BT-63), and at least one of the buyer VAT identifier (BT-48) or the buyer legal registration identifier (BT-47). The published test looks for a charge whose category code is AE.

## What to change

On a charge coded AE, send at least one of BT-31, BT-32, or BT-63, and at least one of BT-48 or BT-47.

## Illustration

Illustration of the condition in the official statement. Not an example published by the source.

**Fails the stated condition.** A document-level charge uses category code AE, and every seller identifier named in the rule is missing, or every buyer identifier named in the rule is missing.

**Passes the stated condition.** A charge uses AE, at least one of BT-31, BT-32, or BT-63 is present, and at least one of BT-48 or BT-47 is present.

## Published context and test

Copied from the source. Not reimplemented on this page.

```
/ubl:Invoice | /cn:CreditNote
```

```
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID)) and (exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID) or exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID))) or not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))
```

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