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BR-IC-04

Validation message

An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) 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 charge 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)