Reference
Markdown exportBR-IC-01 Intra-community supply needs exactly one VAT breakdown
When an invoice line (BG-25), a document level allowance (BG-20) or a document level charge (BG-21) carries the VAT category code (BT-151, BT-95 or BT-102) "Intra-community supply" (K), the VAT breakdown (BG-23) shall contain exactly one VAT category code (BT-118) equal to "Intra-community supply".
Problem Description
When an invoice line (BG-25), a document level allowance (BG-20) or a document level charge (BG-21) carries the VAT category code (BT-151, BT-95 or BT-102) "Intra-community supply" (K), the VAT breakdown (BG-23) shall contain exactly one VAT category code (BT-118) equal to "Intra-community supply".
ERROR
XRechnung 3.0
Context and Significance
This rule governs the intra-community supply scenario (category K), the most common cross-border case for German sellers, ensuring the tax-exempt supply is summarised in one consistent VAT breakdown.
Solution
Add a single BG-23 VAT breakdown group with cbc:ID = K that summarises every intra-community line, allowance and charge; do not split it into multiple K groups.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- One BG-23 group with BT-118 = K covering a DE seller shipping goods to an AT buyer
Invalid Examples
Use these points as the practical checks for this section.
- A line with BT-151 = K but no BG-23 group carrying BT-118 = K
Code Examples
<cac:TaxTotal>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>K</cbc:ID>
<cbc:Percent>0</cbc:Percent>
</cac:TaxCategory>
</cac:TaxSubtotal>
</cac:TaxTotal><cac:InvoiceLine>
<cac:Item>
<cac:ClassifiedTaxCategory>
<cbc:ID>K</cbc:ID>
</cac:ClassifiedTaxCategory>
</cac:Item>
</cac:InvoiceLine>
<!-- no cac:TaxSubtotal with cbc:ID = K -->