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Reference

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BR-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

Validate XMLConvert invoice

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

Valid XML
<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>
Invalid XML
<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 -->

Affected Fields

BT-31 Seller VAT identifier
BT-63 Seller tax representative VAT identifier
BT-48 Buyer VAT identifier

Validation Tools

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