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BR-IC-06

Validation message

In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Intra-community supply" the Document level allowance VAT rate (BT-96) shall be 0 (zero).

Explanation

An intra-community supply is exempt in the seller's country; the buyer accounts for VAT on the acquisition in its own country. The VAT rate of a document-level allowance in this category must therefore be 0.

How to fix

Check whether this really is an intra-community supply. If so, ask the seller for a corrected invoice with a VAT rate of 0%; if VAT should be charged, ask for an invoice with the appropriate VAT category.

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)