# BR-AE-9 — Reverse charge (AE): VAT amount must be 0

> https://billhorse.com/en/rules/br-ae-9/

## What does this error mean?

Under reverse charge (category AE) the seller does not charge VAT — the VAT amount (BT-117) must be 0; the buyer accounts for the tax.

## How to fix it

Set the VAT amount to 0, state the exemption reason (e.g. "Reverse charge") and provide both parties' VAT ids.