# 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

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.

- validate
- convert

## 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: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](/resources/xrechnung/bt-151-invoice-line-vat-category-code)
- [BT-118 VAT category code](/resources/xrechnung/bt-118-vat-category-code)
- [BG-23 VAT breakdown](/resources/xrechnung)

## Related Rules

- [BR-IC-02](/resources/kosit-validator-errors/br-ic-02-line-seller-buyer-vat-id-required)
- [BR-IC-08](/resources/kosit-validator-errors/br-ic-08-taxable-amount-equals-net-sum)
- [BR-IC-10](/resources/kosit-validator-errors/br-ic-10-exemption-reason-required)

## Validation Tools

- [Official KoSIT Validator](https://erechnungsvalidator.service-bw.de/): Validate your XRechnung files against all BR-DE rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Automatic validation error fixes when converting.

## Related Resources

- [Official Specification](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [Complete Error List](/resources/kosit-validator-errors): Overview of all German XRechnung validation rules.