BR-AE-02 Reverse charge is used, but a VAT number is missing

What it means

A line uses VAT category AE (reverse charge, BT-151): the buyer accounts for the VAT. Such an invoice must identify both parties for tax: the seller by VAT number or tax registration (BT-31, BT-32 or BT-63), and the buyer by VAT number or legal registration number (BT-48 or BT-47). One side is missing.

Common causes

• The customer's VAT number is not stored in the customer record.
• The seller's VAT number is missing from the company settings.
• Reverse charge was chosen for a customer that is not a business, or by mistake.

How to fix it

Add the missing VAT number (usually the buyer's) to the master data. If reverse charge does not apply, use the correct VAT category instead.

Who fixes it: The sender, in the customer record or its own company settings.

Invoice fields involved

BT-151 BT-31 BT-32 BT-63 BT-48 BT-47

Related rules

• BR-CO-09 A VAT number is missing its country prefix
• BR-S-02 VAT is charged, but the seller's VAT number is missing
• BR-AE-10 Reverse-charge VAT entry has no exemption reason

This is our own plain-language explanation, not the official rule text. The official definition is in the first source below.