# BR-AE-09

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

> 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.

## Plain-language reading

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.

## What to change

Set the VAT category tax amount (BT-117) to 0 on the AE breakdown.

## Illustration

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.

## Published context and test

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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