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BR-IC-10

Validation message

A VAT breakdown (BG-23) with the VAT Category code (BT-118) "Intra-community supply" shall have a VAT exemption reason code (BT-121), meaning "Intra-community supply" or the VAT exemption reason text (BT-120) "Intra-community supply" (or the equivalent standard text in another language).

Explanation

For an intra-community supply, the VAT breakdown must state why no VAT is charged: as a text (such as "Intra-community supply, exempt from VAT") or as an exemption reason code. VAT law also requires the invoice to refer to the exemption.

How to fix

Ask the seller for a corrected invoice that notes the VAT-exempt intra-community supply.

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)