{
  "id": "BR-AE-09",
  "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": "The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is \"Reverse charge\" shall be 0 (zero).",
  "statement_lang": "en",
  "context": "/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']",
  "test": "xs:decimal(../cbc:TaxAmount) = 0",
  "meaning": "In a VAT breakdown whose category is \"Reverse charge\", the VAT category tax amount (BT-117) must be 0. The published test compares that tax amount to 0 where the category code is AE.",
  "fix": "Set the VAT category tax amount (BT-117) to 0 on the AE breakdown.",
  "example_fail": "A VAT breakdown category code is AE and the VAT category tax amount is 19.",
  "example_pass": "That breakdown's category code is AE and the VAT category tax amount is 0.",
  "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-09/",
  "source_retrieved": "2026-10-17",
  "last_verified": "2026-10-17"
}