On a reverse-charge invoice, the XML must say four things consistently: every line carries VAT category AE (reverse charge), the VAT breakdown has an AE group with a zero VAT amount and an exemption reason, your VAT identifier and your customer's are both present, and no French VAT appears anywhere. That is the whole grammar. The visible mention ("Reverse charge", or the French "Autoliquidation") stays on the page as before; the codes are what French platforms and AP systems check. The converter applies this coding when you mark the lines as reverse charge, and the validator runs the same AE rules the receiving side does.
Where each piece goes
| What | Field | Value on a reverse-charge invoice |
|---|---|---|
| Line VAT category | BT-151 (per line) | AE |
| VAT breakdown group | BG-23 with BT-118 | One group, category AE, taxable amount = sum of AE lines |
| VAT amount of that group | BT-117 | 0 |
| Exemption reason | BT-120 / BT-121 | "Reverse charge" as text, or the code VATEX-EU-AE |
| Your VAT identifier | BT-31 (seller) | Your national VAT number |
| Customer's VAT identifier | BT-48 (buyer) | Their FR VAT number |
| Invoice total VAT | BT-110 | 0 |
The standard enforces this with its own rule family (the BR-AE rules): an AE line without both VAT numbers, an AE group with a non-zero amount, or a missing exemption reason each fail a named rule, and the validation report points at the field.
The mistakes that actually happen
Category Z or E instead of AE. Zero-rated (Z) and exempt (E) are different legal claims with different rules. A cross-border B2B service where the customer self-assesses is AE, nothing else.
One VAT number missing. Reverse charge presumes two identified taxable persons: the AE rules require the seller's and the buyer's VAT identifiers. The buyer's FR number belongs on the invoice anyway, since their own declaration repeats it.
A stray VAT amount. One line left at 20 percent, or a rounding artifact in the breakdown, contradicts the AE group and fails the consistency rules. All-AE means zero VAT everywhere.
Mention without coding. "Autoliquidation" printed on the page while the XML says standard rate: machines read the XML, not the page, and the declaration your customer files follows the XML.
Goods are a different story: an intra-Community supply of goods uses category K with its own exemption reason, and exports category G. Services are the AE case this page covers.
What your customer does with it
They self-assess French VAT on the purchase and declare the invoice to the French tax authority, quoting your VAT number, as their side of the reform requires. A correctly coded AE invoice flows through that declaration untouched; a miscoded one comes back to you with questions. The thirty seconds in the validator are cheaper.
Frequently asked questions
Do I need to write the mention in French?
The coded reason is what machines check; the visible text is between you and your customer. "Reverse charge" is universally understood, "Autoliquidation" is the customary French wording, and bilingual settles it.
Which VAT number do I put for a French customer, SIREN or FR number?
Both identifiers have their own fields: the SIREN as the legal identifier, the FR VAT number as the tax identifier (BT-48). Reverse charge specifically requires the VAT number; French checks also want the SIREN.
My service is taxed where performed, not reverse charged. Same coding?
No. AE is for the general cross-border B2B rule where the customer self-assesses. Services taxed in France under special rules follow their own treatment; code what your invoice legally claims.
What about a credit note on a reverse-charge invoice?
Same coding, AE throughout, with a reference to the original invoice. The type code changes, the VAT grammar does not.
How do I test my setup once?
Convert one real past invoice, mark the lines AE, validate with French rules on. A pass means your template, numbers and codes agree; keep that file as your reference.
Published 18 September 2026. Sources: EN 16931 (BR-AE rules, VATEX code list), Factur-X 1.07 specification. GetFacturX is not an accredited platform (Plateforme Agréée); transmission over the French network, which foreign suppliers do not need, is operated by an accredited partner platform. This article is not tax or legal advice. Dates, frequencies and amounts are those known at publication and may change; check them before relying on them.