# 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.

- [Validate XML](/en/xrechnung-validator?source=resource&rule=BR-IC-01)
- [Convert invoice](/en/pdf-to-xrechnung?source=resource&rule=BR-IC-01)

## 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](/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/bt-116-vat-category-taxable-amount)

## 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://github.com/itplr-kosit/validator): Run the official KoSIT validator with the XRechnung configuration to check EN 16931 and XRechnung rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Find validation errors during conversion and review each correction.

## Related Resources

- [Official Specification](https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [All validation errors](/resources/kosit-validator-errors): Overview of the EN 16931, XRechnung and Peppol validation rules explained here.