Provide seller and buyer tax identifiers for reverse charge

Error BR-AE-02 EN 16931

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).

Mandatory rule: As long as it is violated, the invoice is invalid and will be rejected by validators.
What is wrong

For an invoice line with VAT category code AE, at least one required identifier group is missing: there must be a seller identifier in SpecifiedTaxRegistration/ID with schemeID VA or FC, or a tax representative VAT identifier with schemeID VA. In addition, the buyer must have either a VAT identifier with schemeID VA or an identifier in SpecifiedLegalOrganization/ID.

What the rule means

For reverse charge, the checked tax identifiers must be present on both sides of the invoice: at least one qualifying identifier for the seller or tax representative and at least one qualifying identifier for the buyer.

Affected fields BG-25 BT-151 BT-31 BT-32 BT-63 BT-48 BT-47
Please add the seller and buyer identifiers for reverse charge

An invoice line uses reverse charge but is missing a qualifying identifier for the seller or tax representative and/or for the buyer. You can add the required identifiers to the party details.

What to do
  1. Add a seller tax identifier with schemeID VA or FC, or a tax representative VAT identifier with schemeID VA.
  2. Add a buyer VAT identifier with schemeID VA or an identifier in SpecifiedLegalOrganization/ID.
  3. For the tax identifiers, check the calls to AddSellerTaxRegistration(...) and AddBuyerTaxRegistration(...) and the SchemeID property.
  4. Generate the invoice again and validate it.
What it looks like
✗ Triggers the message 
<ram:SellerTradeParty>
  <ram:SpecifiedTaxRegistration>
    <ram:ID schemeID="VA">SELLER-123</ram:ID>
  </ram:SpecifiedTaxRegistration>
</ram:SellerTradeParty>
<ram:BuyerTradeParty/>
✓ Correct 
<ram:SellerTradeParty>
  <ram:SpecifiedTaxRegistration>
    <ram:ID schemeID="VA">SELLER-123</ram:ID>
  </ram:SpecifiedTaxRegistration>
</ram:SellerTradeParty>
<ram:BuyerTradeParty>
  <ram:SpecifiedTaxRegistration>
    <ram:ID schemeID="VA">BUYER-456</ram:ID>
  </ram:SpecifiedTaxRegistration>
</ram:BuyerTradeParty>
Check in FactoorSharp
  • LegalOrganization.ID (SellerTradeParty: BT-31; SellerTradeParty: BT-32; BuyerTradeParty: BT-47; SellerTaxRepresentativeTradeParty: BT-63)
  • TaxRegistration.SchemeID (For Seller VAT identifier: BT-31; For Seller tax registration identifier: BT-32)
  • FacturXInvoice.AddBuyerTaxRegistration(no, schemeID) (BT-48)
  • FacturXInvoice.AddSellerTaxRegistration(no, schemeID) (BT-31)
  • FacturXInvoice.BuyerTaxRegistration (BT-48)
Technical details

The test requires both a seller condition and a buyer condition to be satisfied. On the seller side, it accepts schemeID VA or FC for SellerTradeParty, or VA for SellerTaxRepresentativeTradeParty; on the buyer side, VA for the tax registration or a SpecifiedLegalOrganization/ID is accepted.

Where the rule applies

The rule applies to an invoice line IncludedSupplyChainTradeLineItem with CategoryCode AE in ApplicableTradeTax. It checks tax identifiers of the seller or the seller’s tax representative, as well as a tax or legal registration identifier of the buyer.

Context (rule/@context)
//rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ ram:ApplicableTradeTax[ram:CategoryCode = 'AE']
Test expression (assert/@test)
( //ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = ('VA', 'FC')] or //ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ ram:ID[@schemeID = 'VA'] ) and ( //ram:BuyerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA'] or //ram:BuyerTradeParty/ram:SpecifiedLegalOrganization/ram:ID )
Changes in the KoSIT validation rules
  • 2024-06-202024-06-20 · AddedCEN unexpected tests on BR-AE-02, BR-AE-03, and BR-AE-04 with BT-32 and no BT-31 in CII
  • 2024-06-202024-06-20 · Changedtests on BR-AE-02, BR-AE-03, and BR-AE-04 moved from `src/test/unexpected` to `src/test/cen-unit-tests`