einvoice / EN 16931 / XRechnung rule reference

BR-AE-08

What this rule means and how to fix it

The Reverse charge (AE) VAT breakdown taxable amount (BT-116) shall equal the exact sum of AE line nets − AE allowances + AE charges.

In einer UMSATZSTEUERAUFSCHLÜSSELUNG (BG-23), bei der der Code der Umsatzsteuerkategorie (BT-118) „Umkehrung der Steuerschuldnerschaft (Reverse Charge)“ lautet, muss der nach Umsatzsteuerkategorie zu versteuernde Betrag (BT-116) gleich der Summe der Nettobeträge der Rechnungspositionen (BT-131) abzüglich der Summe der Beträge der Nachlässe auf Dokumentenebene (BT-92) zuzüglich der Summe der Beträge der Zuschläge auf Dokumentenebene (BT-99) sein, für die der Code der Umsatzsteuerkategorie (BT-151, BT-95, BT-102) „Umkehrung der Steuerschuldnerschaft (Reverse Charge)“ lautet.

Deutsche Fassung: Übersetzung der gleichen BT/BG-Semantik (translation — not the official assert).

Requires: In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Reverse charge".
Business terms: BG-23 BT-92 BT-95 BT-99 BT-102 BT-116 BT-118 BT-131 BT-151
Syntax: Binds the UBL-2.1 Invoice / CreditNote syntax and the UN/CEFACT-CII syntax
Location (UBL-2.1 path): /ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
Fix: Adjust the VAT breakdown at `/ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']` so that In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Reverse charge".
Fix (Deutsch): Ergänzen Sie das erforderliche Element bei `/ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']`: In einer UMSATZSTEUERAUFSCHLÜSSELUNG (BG-23), bei der der Code der Umsatzsteuerkategorie (BT-118) „Umkehrung der Steuerschuldnerschaft (Reverse Charge)“ lautet, muss der nach Umsatzsteuerkategorie zu versteuernde Betrag (BT-116) gleich der Summe der Nettobeträge der Rechnungspositionen (BT-131) abzüglich der Summe der Beträge der Nachlässe auf Dokumentenebene (BT-92) zuzüglich der Summe der Beträge der Zuschläge auf Dokumentenebene (BT-99) sein, für die der Code der Umsatzsteuerkategorie (BT-151, BT-95, BT-102) „Umkehrung der Steuerschuldnerschaft (Reverse Charge)“ lautet.
Severity: fatal
Provenance source: en16931-ubl
Provenance assert: In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Reverse charge".

The Location above is a UBL-2.1 path, and no UN/CEFACT-CII path for this rule is published here; Fix and Fix (Deutsch), verbatim from remediation_catalog.json and not reworded here; the UN/CEFACT-CII binding of this rule is differentially proven against the official CEN EN 16931 1.3.16 Schematron.

Where to check the fix: paste the corrected invoice into the browser validator at /einvoice/validate/ — it runs this same engine locally in your browser, with no upload, and stops reporting BR-AE-08 once the edit lands.

Korrektur prüfen: Laden Sie die geänderte Rechnung in den Browser-Validator unter /einvoice/validate/ — er führt dieselbe Engine lokal im Browser aus, ohne Upload, und meldet BR-AE-08 nicht mehr, sobald die Korrektur greift.

The same invoice, failing and fixed

Neither block below is hand-written, and neither is an illustration: both are cut verbatim out of corpus/cen-en16931/test/Invoice-unit-UBL/BR-AE-08.xml, the vendored unit test the CEN EN 16931 project ships for this rule. The people who wrote the Schematron wrote these two documents and labelled them <error>BR-AE-08</error> and <success>BR-AE-08</success>. They are published here only because this engine agreed with that labelling: it reported BR-AE-08 for the first document and did not report it for the second, under --profile en16931.

UBL Invoice — fails

The upstream case description: “Trigger error if a VAT breakdown (BG-23) where VAT category code (BT-118) is "Reverse charge" the VAT category taxable amount (BT-116) is not equal the sum of Invoice line net amounts (BT-131) minus document level allowance amounts (BT-92) plus document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are “Reverse charge".”

<Invoice
	xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
	xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2"
	xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2">
	<cac:AllowanceCharge>
		<cbc:ChargeIndicator>true</cbc:ChargeIndicator>
		<cbc:Amount currencyID="NOK">100</cbc:Amount>
		<cac:TaxCategory>
			<cbc:ID>AE</cbc:ID>
			<cac:TaxScheme>
				<cbc:ID>VAT</cbc:ID>
			</cac:TaxScheme>
		</cac:TaxCategory>
	</cac:AllowanceCharge>
	
	<cac:AllowanceCharge>
		<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
		<cbc:Amount currencyID="NOK">100</cbc:Amount>
		<cac:TaxCategory>
			<cbc:ID>AE</cbc:ID>
			<cac:TaxScheme>
				<cbc:ID>VAT</cbc:ID>
			</cac:TaxScheme>
		</cac:TaxCategory>
	</cac:AllowanceCharge>
	<cac:TaxTotal>
		<cac:TaxSubtotal>
			<cbc:TaxableAmount currencyID="EUR">200</cbc:TaxableAmount>
			<cac:TaxCategory>
				<cbc:ID>AE</cbc:ID>
				<cac:TaxScheme>
					<cbc:ID>VAT</cbc:ID>
				</cac:TaxScheme>
			</cac:TaxCategory>
		</cac:TaxSubtotal>
	</cac:TaxTotal>
	<cac:InvoiceLine>
		<cbc:LineExtensionAmount currencyID="EUR">100</cbc:LineExtensionAmount>
		<cac:Item>
			<cac:ClassifiedTaxCategory>
				<cbc:ID>AE</cbc:ID>
				<cac:TaxScheme>
					<cbc:ID>VAT</cbc:ID>
				</cac:TaxScheme>
			</cac:ClassifiedTaxCategory>
		</cac:Item>
	</cac:InvoiceLine>
</Invoice>

UBL Invoice — passes

The upstream case description: “Verify that in a VAT breakdown (BG-23) where VAT category code (BT-118) is "Reverse charge" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus document level allowance amounts (BT-92) plus document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are “Reverse charge".”

<Invoice
	xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
	xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2"
	xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2">
	<cac:AllowanceCharge>
		<cbc:ChargeIndicator>true</cbc:ChargeIndicator>
		<cbc:Amount currencyID="NOK">100</cbc:Amount>
		<cac:TaxCategory>
			<cbc:ID>AE</cbc:ID>
			<cac:TaxScheme>
				<cbc:ID>VAT</cbc:ID>
			</cac:TaxScheme>
		</cac:TaxCategory>
	</cac:AllowanceCharge>
	
	<cac:AllowanceCharge>
		<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
		<cbc:Amount currencyID="NOK">100</cbc:Amount>
		<cac:TaxCategory>
			<cbc:ID>AE</cbc:ID>
			<cac:TaxScheme>
				<cbc:ID>VAT</cbc:ID>
			</cac:TaxScheme>
		</cac:TaxCategory>
	</cac:AllowanceCharge>
	<cac:TaxTotal>
		<cac:TaxSubtotal>
			<cbc:TaxableAmount currencyID="EUR">100</cbc:TaxableAmount>
			<cac:TaxCategory>
				<cbc:ID>AE</cbc:ID>
				<cac:TaxScheme>
					<cbc:ID>VAT</cbc:ID>
				</cac:TaxScheme>
			</cac:TaxCategory>
		</cac:TaxSubtotal>
	</cac:TaxTotal>
	<cac:InvoiceLine>
		<cbc:LineExtensionAmount currencyID="EUR">100</cbc:LineExtensionAmount>
		<cac:Item>
			<cac:ClassifiedTaxCategory>
				<cbc:ID>AE</cbc:ID>
				<cac:TaxScheme>
					<cbc:ID>VAT</cbc:ID>
				</cac:TaxScheme>
			</cac:ClassifiedTaxCategory>
		</cac:Item>
	</cac:InvoiceLine>
</Invoice>

What the engine reports for the failing document

{
  "element": "cac:TaxTotal/cac:TaxSubtotal/cbc:TaxableAmount",
  "field": "cac:TaxTotal/cac:TaxSubtotal/cbc:TaxableAmount",
  "fix_hint": "Adjust the VAT breakdown at `/ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']` so that In a VAT breakdown (BG-23) where the VAT category code (BT-118) is \"Reverse charge\" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are \"Reverse charge\".",
  "location": "/ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']",
  "message": "In a VAT breakdown (BG-23) where the VAT category code (BT-118) is 'Reverse charge' the VAT category taxable amount (BT-116=200) shall equal the sum of Invoice line net amounts minus allowances plus charges with a 'Reverse charge' VAT category code (= 100).",
  "rule": "BR-AE-08",
  "severity": "fatal",
  "terms": [
    "BG-23",
    "BT-92",
    "BT-95",
    "BT-99",
    "BT-102",
    "BT-116",
    "BT-118",
    "BT-131",
    "BT-151"
  ],
  "title": "The Reverse charge (AE) VAT breakdown taxable amount (BT-116) shall equal the exact sum of AE line nets − AE allowances + AE charges."
}

Rule ids reported for the failing document: BR-01 BR-02 BR-03 BR-04 BR-05 BR-06 BR-07 BR-08 BR-10 BR-21 BR-22 BR-23 BR-25 BR-26 BR-27 BR-33 BR-38 BR-46 BR-48 BR-AE-02 BR-AE-03 BR-AE-04 BR-AE-05 BR-AE-06 BR-AE-07 BR-AE-08 BR-AE-09 BR-AE-10 BR-CO-14 BR-CO-17 BR-CO-21 BR-CO-22. For the corrected document: BR-01 BR-02 BR-03 BR-04 BR-05 BR-06 BR-07 BR-08 BR-10 BR-21 BR-22 BR-23 BR-25 BR-26 BR-27 BR-33 BR-38 BR-46 BR-48 BR-AE-02 BR-AE-03 BR-AE-04 BR-AE-05 BR-AE-06 BR-AE-07 BR-AE-09 BR-AE-10 BR-CO-14 BR-CO-17 BR-CO-21 BR-CO-22.

Read that pair of lists honestly. A unit case is not a complete invoice: the upstream suite strips the document down to the elements this rule reads, so the engine also reports every mandatory element the fragment leaves out — 31 other rule ids here. Those are noise for this page. The signal is the difference: BR-AE-08 is reported for the failing document and gone for the corrected one, and it is the only id that moves.

Reproduce it yourself: save the failing block as invoice.xml and run einvoice validate invoice.xml --profile en16931 --format json, or paste it into the browser validator, which runs this same engine locally with no upload. Then apply the edit the passing block shows and run it again.

Everything here is free and open source — pick up whatever helps, at your own pace:

Licensing — free and open source under Apache-2.0 for everyone, including closed-source embedding: use, modify and ship it inside a commercial product with no fee and no license key.
German remediation (--lang de) — the German fix for this rule is in the section above; the CLI surfaces it in place of the English message with --lang de.
Quickstart / free on-ramp — the README, a copy-paste CI-gate recipe, and a 5-minute worked walkthrough.

Rendered verbatim from remediation_catalog.json (single source of truth); regenerate with gen_site.py. This page is self-contained and opens offline with no network requests.