BR-AE-02: Reverse charge needs a buyer tax identifier
Reverse charge needs a buyer tax identifier; restore the buyer VAT identifier or a qualifying buyer legal registration identifier.
What the rule says
[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).
Official en16931 source, version 1.3.16. EUPL 1.2; sources, licences and notices. Syntax and business checks are separate; this is not certification.
Reverse charge needs a buyer tax identifier
Reverse charge needs a buyer tax identifier. The controlled example changes the specific field or group named by this rule. Remove only /*/cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID.
Business terms: BT-151, BT-31, BT-32, BT-47, BT-48, BT-63.
Restore the buyer VAT identifier or a qualifying buyer legal registration identifier.
Reproduced failure and correction
Tested on 2 November 2026 with the production SaxonC-HE 13.1 / saxonche 13.1.1 engine, en16931 mode, UBL. The XSD passes; the report then contains BR-AE-02. Restoring this fragment makes the complete original invoice pass the selected checks.
[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).Additional triggered rules: 1. UBL-SR-53. Counts include distinct error and warning codes; the target code is excluded.
Precise mutated XPath: /*/cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID.
Before: triggers this rule
<cac:PartyTaxScheme xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2" xmlns:ubl="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2" xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
<cac:TaxScheme>
<cbc:ID>VAT</cbc:ID>
</cac:TaxScheme>
</cac:PartyTaxScheme>
After: passes
<cac:PartyTaxScheme xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2" xmlns:ubl="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2" xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
<cbc:CompanyID>DE123456789</cbc:CompanyID>
<cac:TaxScheme>
<cbc:ID>VAT</cbc:ID>
</cac:TaxScheme>
</cac:PartyTaxScheme>
The context shown is part of a complete invoice; it is not a standalone invoice. Mutation: remove at /*/cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID. The passing baseline is validated with the selected pinned package. UBL examples use a controlled single-line adaptation of the official XRechnung example; the CII example uses the official EN 16931 baseline.
Download complete failing invoice · Download complete passing invoice
Check the rest of the invoice
Repair the source data and exporter, then validate the complete invoice again with the same package. Review every remaining error and warning; a passing rule is not a guarantee of recipient acceptance.
EN 16931 syntax and business checks · XRechnung profile requirements · Pro/Team batch checks.