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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

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

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:TaxCategory>
</cac:AllowanceCharge>
<!-- with seller BT-31 = DE123456789 and buyer BT-48 = NL123456789B01 present -->
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:TaxCategory>
</cac:AllowanceCharge>
<!-- buyer BT-48 VAT identifier missing on the invoice -->

Affected Fields

Validation Tools