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BR-IC-01

Validation message

An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Intra-community supply" shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with "Intra-community supply".

Explanation

When lines, allowances or charges are invoiced as an intra-community supply, EN 16931 requires exactly one entry for that category in the VAT breakdown. The invoice is faulty if the entry is missing, appears twice, or appears without any matching items. Two entries usually mean that items of this category carry different VAT rates; they must all have the same rate of 0%.

How to fix

Ask the seller for a corrected invoice whose VAT breakdown has exactly one entry for intra-community supply, matching the items concerned.

This field is required by §14 Abs. 4 Nr. 8 UStG. A missing or incorrect value may affect input VAT deduction (Vorsteuerabzug) for the recipient.

Applies to

  • EN 16931 (UBL)
  • EN 16931 (CII)