# BR-AE-10 — Reverse charge (AE): exemption reason missing

> https://billhorse.com/en/rules/br-ae-10/

## What does this error mean?

A VAT breakdown of category AE (reverse charge) must contain an exemption reason (BT-120) or code (BT-121) — customarily "Reverse charge".

## How to fix it

Add the exemption reason, e.g. the text "Reverse charge" or the VATEX code vatex-eu-ae.