Counterfoil rule note
Quoted from a public specification. This page is not a validator, and it is not tax, legal, or accounting advice.
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).
Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-AE-09/
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.
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.
Set the VAT category tax amount (BT-117) to 0 on the AE breakdown.
Illustration of the condition in the official statement. Not an example published by the source.
Fails the stated condition. A VAT breakdown category code is AE and the VAT category tax amount is 19.
Passes the stated condition. That breakdown's category code is AE and the VAT category tax amount is 0.
Copied from the source. Not reimplemented on this page.
/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
xs:decimal(../cbc:TaxAmount) = 0
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