BR-IC-02

Validation message

An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48).

Explanation

When an invoice line uses category 'intra-community supply', the seller must have a VAT identifier (BT-31), tax registration identifier (BT-32), or tax representative VAT identifier (BT-63), and the buyer must additionally have a VAT identifier (BT-48) or legal registration identifier (BT-47).

How to fix

Add a seller VAT ID or tax registration, and ensure the buyer has a VAT ID as well.

This field is required by §14 Abs. 4 Nr. 2 UStG. A missing or incorrect value may affect input VAT deduction (Vorsteuerabzug) for the recipient.

Applies to