BR-AE-02

Official rule text

[BR-AE-02]-An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) 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).

What it means

Reverse charge shifts the VAT liability to the buyer, so the invoice must identify both sides for tax: a seller identifier (BT-31, BT-32 and/or BT-63) AND a buyer identifier (BT-48 and/or BT-47). The usual reject: the buyer's VAT number was never captured, so neither BT-48 nor BT-47 is in the XML.

How to fix it

Add the buyer VAT identifier in the customer's cac:PartyTaxScheme/cbc:CompanyID (BT-48) or its legal registration ID in cac:PartyLegalEntity/cbc:CompanyID (BT-47), and keep a seller tax identifier (BT-31/BT-32/BT-63) present.

Business terms involved: BT-151BT-31BT-32BT-63BT-48BT-47

🇫🇷 En français

L'autoliquidation transfère la TVA à l'acheteur : la facture doit donc identifier fiscalement les deux parties - un identifiant vendeur (BT-31, BT-32 et/ou BT-63) ET un identifiant acheteur (BT-48 et/ou BT-47). Rejet habituel : le numéro de TVA de l'acheteur n'a jamais été saisi, donc ni BT-48 ni BT-47 n'est dans le XML.

Correction : Ajoutez l'identifiant TVA de l'acheteur dans cac:PartyTaxScheme/cbc:CompanyID (BT-48) ou son immatriculation légale dans cac:PartyLegalEntity/cbc:CompanyID (BT-47), et gardez un identifiant fiscal vendeur (BT-31/BT-32/BT-63).