BR-IC-09
Validation message
The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" shall be 0 (zero).
Explanation
The seller charges no VAT on an intra-community supply; the buyer accounts for VAT on the acquisition in its own country. The VAT amount of the 'intra-community supply' category in the VAT breakdown must therefore be 0.
How to fix
Check whether the category is right. Ask the seller for a corrected invoice: with a VAT amount of 0, or with the correct VAT category if VAT is in fact due.
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)