Reference
Markdown exportBR-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
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).
ERROR
XRechnung 3.0
Context and Significance
A document level allowance can itself be classified as an intra-community supply; the same two-party VAT-registration proof required for lines applies to it.
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
Valid Examples
Use these points as the practical checks for this section.
- Category K document allowance with BT-31 = DE123456789 and BT-48 = NL123456789B01
Invalid Examples
Use these points as the practical checks for this section.
- Category K document allowance with the buyer VAT identifier (BT-48) missing
Code Examples
<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:TaxCategory>
</cac:AllowanceCharge>
<!-- with seller BT-31 = DE123456789 and buyer BT-48 = NL123456789B01 present --><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:TaxCategory>
</cac:AllowanceCharge>
<!-- buyer BT-48 VAT identifier missing on the invoice -->