BR-AE-10: A reverse charge without a reason
This code shows up when an electronic invoice is validated. Here is what it means, why it fires, and what to change in the file.
Why this code appears
A reverse-charge breakdown (category AE) carries no reason (BT-120) nor reason code (BT-121). The recipient needs to know which reverse charge applies: construction subcontracting, intra-Community services, self-supply.
How to fix it
Add the reason, "Reverse charge" alone is rarely enough: state the legal basis, for instance "Autoliquidation, article 283-2 nonies du CGI" for French construction subcontracting.
What it looks like in the file
These two snippets are replayed against our own checker on a complete invoice, every time the site is built. The first one raises this code, the second one does not.
What raises the code:
Nothing. The field is simply absent from the file, and it is that absence the check reports.
What to write instead:
<ram:ExemptionReason>Autoliquidation</ram:ExemptionReason>
Where it happens
This code comes from EN 16931, the European e-invoicing standard. It concerns business term BT-120.