Reference
Markdown exportBR-IC-02 Intra-community line needs seller and buyer VAT identifiers
An invoice with an invoice line (BG-25) whose invoiced item VAT category code (BT-151) is "Intra-community supply" shall contain the Seller VAT identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48).
Problem Description
An invoice with an invoice line (BG-25) whose invoiced item VAT category code (BT-151) is "Intra-community supply" shall contain the Seller VAT identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48).
ERROR
XRechnung 3.0
Context and Significance
A VAT-exempt intra-community supply (category K) is only justified when both trading parties are VAT-registered in different member states, so the standard demands both identifiers.
Solution
Populate the seller PartyTaxScheme/CompanyID (BT-31, or BT-63 for a tax representative) and the buyer PartyTaxScheme/CompanyID (BT-48) with valid VAT identifiers.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- BT-31 = DE123456789 (seller) and BT-48 = FR32123456789 (buyer) on an intra-community invoice
Invalid Examples
Use these points as the practical checks for this section.
- Category K line with seller BT-31 = DE123456789 but no buyer BT-48 present
Code Examples
<cac:AccountingSupplierParty>
<cac:Party>
<cac:PartyTaxScheme>
<cbc:CompanyID>DE123456789</cbc:CompanyID>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>
</cac:Party>
</cac:AccountingSupplierParty>
<cac:AccountingCustomerParty>
<cac:Party>
<cac:PartyTaxScheme>
<cbc:CompanyID>FR32123456789</cbc:CompanyID>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>
</cac:Party>
</cac:AccountingCustomerParty><cac:AccountingSupplierParty>
<cac:Party>
<cac:PartyTaxScheme>
<cbc:CompanyID>DE123456789</cbc:CompanyID>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>
</cac:Party>
</cac:AccountingSupplierParty>
<!-- buyer BT-48 VAT identifier missing -->