Klarfile

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.

Where it happens

This code comes from EN 16931, the European e-invoicing standard. It concerns business term BT-120.

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