Skip to main content

Reference

Markdown export

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

ERROR

EN 16931 VAT category rule

Context and Significance

The exemption for an intra-community supply (category K) depends on a valid buyer VAT identifier from another member state, so the rule requires the seller VAT identifier (or tax representative VAT identifier) and the buyer VAT identifier (BT-48). Unlike reverse charge (BR-AE-02), a tax number (BT-32) or legal registration number (BT-47) does not replace them. In practice, the error occurs when the customer record lacks the buyer’s VAT identifier.

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

  • BT-31 = DE123456789 (seller) and BT-48 = FR32123456789 (buyer) on an intra-community invoice

Invalid Examples

  • 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>

Affected Fields

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

Validation Tools

Official KoSIT Validator

Run the official KoSIT validator with the XRechnung configuration to check EN 16931 and XRechnung rules.

Convert PDF to XRechnung

Find validation errors during conversion and review each correction.