BR-AE-02: Reverse charge without the required numbers. How to fix it

What the rule checks

The rule applies as soon as one line carries VAT category AE (reverse charge). Two conditions must then be met. For you as the seller: your VAT number (BT-31), your tax number (BT-32) or your tax representative's VAT number (BT-63). For your customer: their VAT number (BT-48) or their legal registration identifier (BT-47).

Why files fail it

• Your customer's VAT number is not in the customer record, because ordinary invoices with VAT never needed it.
• The customer's VAT number appears only in the reverse-charge wording or in the PDF, not in its own field, BT-48.
• Your own VAT number or tax number is missing from the data. In XRechnung the report then shows BR-DE-16 as well.
• Category AE was set although the supply does not fall under reverse charge. In that case the numbers are not what is missing; the category is wrong.

How to fix it

1. 1Enter your customer's VAT number with its country prefix in "Buyer VAT identifier" (BT-48). As an alternative, the rule accepts their legal registration identifier in "Buyer legal registration identifier" (BT-47).
2. 2Check your own side too: your VAT number (BT-31) or your tax number (BT-32) has to be in the data, not only on the letterhead.
3. 3Whether reverse charge applies to this supply at all is a tax question. If in doubt, settle it with your tax adviser before adding numbers.
4. 4In our form the "VAT number" field under "Customer details" becomes required as soon as a line has the VAT type "Reverse charge (customer pays the VAT)". Your own VAT number or tax number is required in any case.