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Reference

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BR-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

ERROR

EN 16931 VAT category rule

Context and Significance

This EN16931 rule applies to category K (exempt intra-community supply of goods): all K amounts must be summarised in exactly one VAT breakdown. In practice, the error occurs when K lines are summarised in an E or Z breakdown, or when the software creates a separate K breakdown per country or per VAT code.

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

Validate XMLConvert invoice

Valid Examples

  • One BG-23 group with BT-118 = K covering a DE seller shipping goods to an AT buyer

Invalid Examples

  • A line with BT-151 = K but no BG-23 group carrying BT-118 = K

Code Examples

Valid XML
<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:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:TaxCategory>
  </cac:TaxSubtotal>
</cac:TaxTotal>
Invalid XML
<cac:InvoiceLine>
  <cac:Item>
    <cac:ClassifiedTaxCategory>
      <cbc:ID>K</cbc:ID>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:ClassifiedTaxCategory>
  </cac:Item>
</cac:InvoiceLine>

Affected Fields

BT-151 Invoiced item VAT category code
BT-118 VAT category code
BG-23 VAT breakdown

Validation Tools

Official KoSIT Validator

Run the official KoSIT validator with the XRechnung configuration to check EN 16931 and XRechnung rules.

Convert PDF to XRechnung

Find validation errors during conversion and review each correction.