Reference

BR-IC-03 Intra-community allowance needs seller and buyer VAT identifiers

An invoice with a document level allowance (BG-20) whose document level allowance VAT category code (BT-95) 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

A document level allowance with category K reduces the taxable base of the intra-community supply, so the same requirements apply as for K lines: the VAT identifier of the seller (or tax representative) and of the buyer. A tax number (BT-32) or legal registration number (BT-47) is not enough. In practice, the error occurs when a document level discount on a cross-border invoice is exported with category K while the buyer’s VAT identifier is missing.

Solution

When a document level allowance uses category K, ensure the seller VAT identifier (BT-31, or BT-63) and the buyer VAT identifier (BT-48) are both present.

Quick actions

Validate XML Convert invoice

Valid Examples

Category K document allowance with BT-31 = DE123456789 and BT-48 = NL123456789B01

Invalid Examples

Category K document allowance with the buyer VAT identifier (BT-48) missing

Code Examples

Valid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">50.00</cbc:Amount>
  <cac:TaxCategory>
    <cbc:ID>K</cbc:ID>
    <cbc:Percent>0</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:AllowanceCharge>
<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>NL123456789B01</cbc:CompanyID>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:PartyTaxScheme>
  </cac:Party>
</cac:AccountingCustomerParty>

Invalid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">50.00</cbc:Amount>
  <cac:TaxCategory>
    <cbc:ID>K</cbc:ID>
    <cbc:Percent>0</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:AllowanceCharge>
<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:Party></cac:AccountingCustomerParty>

Affected Fields

BT-95 Document level allowance VAT category code

BT-31 Seller 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.

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