BR-AE-1
Reverse Charge Used but No Single 'AE' VAT Breakdown (BG-23)
What This Error Means
If any invoice line, document-level allowance or charge uses VAT category AE (reverse charge), the VAT breakdown (BG-23) must contain exactly one breakdown with category AE. The KoSIT report prints the rule as [BR-AE-01]. Related rules check the details: BR-AE-09 requires a tax amount of 0, BR-AE-10 the exemption reason 'Reverse charge', BR-AE-02 the VAT IDs of seller and buyer. The rule is fatal.
Why this happens
Like the other category rules, BR-AE-01 searches line categories and document-level allowance/charge categories for AE. If AE occurs, cac:TaxTotal must contain exactly one AE breakdown. Typical causes: the lines are marked AE but the breakdown is written as S with 0 % or as E; the breakdown is left out because no VAT is due; the software creates one breakdown per line; or a mixed invoice (some lines with 19 %, some under § 13b UStG) only has the S breakdown. Under reverse charge the buyer owes the VAT, which is why the tax amount must be 0.00 (BR-AE-09) and the invoice must carry the note on the buyer's liability (BR-AE-10).
How to Fix It
Add exactly one cac:TaxSubtotal with category AE: taxable amount = sum of the AE lines, tax amount 0.00, rate 0, and the reason code VATEX-EU-AE and/or a text such as 'Steuerschuldnerschaft des Leistungsempfängers (§ 13b UStG)'.
Step-by-step
1) Collect all lines and document-level allowances/charges with category AE. 2) Create exactly one cac:TaxSubtotal: cbc:TaxableAmount = their net sum, cbc:TaxAmount 0.00, cac:TaxCategory with cbc:ID AE and cbc:Percent 0. 3) Add cbc:TaxExemptionReasonCode VATEX-EU-AE and/or cbc:TaxExemptionReason with the reverse charge note (BR-AE-10). 4) Keep AE lines at rate 0 (BR-AE-05). 5) Give the seller's VAT ID or tax number and the buyer's VAT ID (BT-48) or legal registration identifier (BT-47), as BR-AE-02 requires. 6) If the invoice also has taxable lines, keep their S breakdown separate. 7) Validate again and check that the document VAT total contains 0 for the AE portion (BR-CO-14).
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">1500.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>AE</cbc:ID>
<cbc:Percent>0</cbc:Percent>
<cbc:TaxExemptionReasonCode>VATEX-EU-AE</cbc:TaxExemptionReasonCode>
<cbc:TaxExemptionReason>Steuerschuldnerschaft des Leistungsempfängers (§ 13b UStG)</cbc:TaxExemptionReason>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory>
</cac:TaxSubtotal>Fix Automatically
Upload your invoice to our Smart Repair engine. It checks the file against the full KoSIT rule set, including BR-AE-1, and corrects supported fields with a GoBD audit trail.
Open Smart RepairFrequently asked questions
Why must the tax amount be zero for reverse charge?
Because the buyer, not the seller, owes and reports the VAT. The seller's invoice therefore shows 0.00 tax and notes the buyer's liability under § 13b UStG. BR-AE-09 checks the zero amount.
Should the taxable amount also be zero?
No. The taxable amount (BT-116) is the net value of the reverse-charge supply; only the tax amount (BT-117) is 0.00 and the rate is 0.
Can one invoice mix 19 % and reverse charge lines?
Yes. It then needs two breakdowns: one S breakdown for the 19 % lines and exactly one AE breakdown for the reverse-charge lines.
Related Errors
Other commonly encountered validation errors