Counterfoil rule note
Quoted from a public specification. This page is not a validator, and it is not tax, legal, or accounting advice.
In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Reverse charge" the Invoiced item VAT rate (BT-152) shall be 0 (zero).
Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-AE-05/
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.
On an invoice line whose VAT category is "Reverse charge", the line VAT rate (BT-152) must be 0. The published test compares the percent to 0 where the category code is AE.
Set the line VAT rate (BT-152) to 0 on each line coded AE.
Illustration of the condition in the official statement. Not an example published by the source.
Fails the stated condition. A line VAT category code is AE and the line VAT rate is 19.
Passes the stated condition. A line VAT category code is AE and the line VAT rate is 0.
Copied from the source. Not reimplemented on this page.
cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] | cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
(xs:decimal(cbc:Percent) = 0)
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