Reference · EN 16931 · BR-AE
BR-AE-03 — EN 16931 business rule
BR-AE-03 is one of the EN 16931 business rules published by CEN/TC 434, part of the BR-AE — VAT category: Reverse charge family. To check a document against it, use the free EN 16931 validator.
These are the EN 16931 business rules of this family, as published by CEN/TC 434 in the validation artefacts that accompany the standard. The wording here is the rule text itself, and it is never a paraphrase. The codes in parentheses are business terms (BT-) and business term groups (BG-), the semantic model's names for the fields a rule constrains, and the location given with each rule is where it is asserted in a UBL invoice.
BR-AE-03
An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) 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).
Terms: BG-20, BT-95, BT-31, BT-32, BT-63, BT-48, BT-47
Location: /ubl:Invoice | /cn:CreditNote
What this does not cover
This page states what the rules say. To check a document against them, use the free EN 16931 validator.