Seller and buyer tax identifiers for a reverse-charge charge

Error BR-AE-04 EN 16931

An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) 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

Either an accepted tax identifier for the seller or the seller’s tax representative is missing, or an accepted buyer identifier is missing. The rule requires a seller tax registration with schemeID VA or FC or a tax representative ID with schemeID VA; in addition, the buyer must have a tax registration with schemeID VA or a ram:SpecifiedLegalOrganization/ram:ID.

What the rule means

For a charge in category AE, both an identifier accepted by the test on the seller’s side and an accepted buyer identifier must be present. The buyer identifier can be a VAT identifier or a legal registration identifier.

Affected fields BG-21 BT-102 BT-31 BT-32 BT-63 BT-48 BT-47
Please add the seller and buyer tax identifiers for the reverse-charge charge

The charge is marked as reverse charge, but at least one required identifier for the seller or buyer is missing. You can add the missing details to the corresponding party information.

What to do
  1. Add a seller tax registration with schemeID VA or FC, or a tax representative registration with schemeID VA.
  2. Add a buyer tax registration with schemeID VA or a LegalOrganization.ID.
  3. Check AddSellerTaxRegistration(...), AddBuyerTaxRegistration(...), and the relevant LegalOrganization.ID for each party.
  4. Generate the invoice again and validate it once more.
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)
Good to know

For the seller, VA or FC is accepted; for the tax representative, VA is accepted. For the buyer, either schemeID VA or a legal registration identifier is sufficient.

Technical details

The test combines two conditions with and: one of two seller tax registrations and one of two buyer identifiers must each be present. For the buyer, it accepts schemeID VA or ram:SpecifiedLegalOrganization/ram:ID without a scheme condition.

Where the rule applies

The rule applies to invoices with a document-level charge in category AE (reverse charge). It checks a tax identifier for the seller or the seller’s tax representative, and also a tax identifier or legal registration identifier for the buyer.

Context (rule/@context)
//ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator='true']/ ram:CategoryTradeTax[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`