Reference

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

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

Validate XML Convert invoice

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

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:TaxCategory>
  </cac:TaxSubtotal>
</cac:TaxTotal>

Invalid XML

<cac:InvoiceLine>
  <cac:Item>
    <cac:ClassifiedTaxCategory>
      <cbc:ID>K</cbc:ID>
    </cac:ClassifiedTaxCategory>
  </cac:Item>
</cac:InvoiceLine>
<!-- no cac:TaxSubtotal with cbc:ID = K -->

Affected Fields

BT-151 Invoiced item VAT category code

BT-118 VAT category code

BG-23 VAT breakdown

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