# 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.

- [Validate XML](/en/xrechnung-validator?source=resource&rule=BR-IC-02)
- [Convert invoice](/en/pdf-to-xrechnung?source=resource&rule=BR-IC-02)

## 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](/resources/xrechnung/bt-31-seller-vat-identifier)
- [BT-63 Seller tax representative VAT identifier](/resources/xrechnung/bt-63-seller-tax-representative-vat-identifier)
- [BT-48 Buyer VAT identifier](/resources/xrechnung/bt-48-buyer-vat-identifier)

## Related Rules

- [BR-IC-01](/resources/kosit-validator-errors/br-ic-01-intra-community-vat-breakdown-required)
- [BR-IC-03](/resources/kosit-validator-errors/br-ic-03-allowance-seller-buyer-vat-id-required)
- [BR-IC-04](/resources/kosit-validator-errors/br-ic-04-charge-seller-buyer-vat-id-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.