BR-IC-03
Validation message
An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) 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
At least one document-level allowance is classed as an intra-community supply. EN 16931 then requires the VAT IDs of both parties: the seller's (or its tax representative's) and the buyer's. A tax registration number or a company register number is not enough here.
How to fix
Check which of the two VAT IDs is missing and ask the seller for a corrected invoice that states both. If the buyer's is missing, give it to the seller in case they don't have it.
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
- EN 16931 (UBL)
- EN 16931 (CII)