# 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.

- validate
- convert

## 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: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

- [BT-95 Document level allowance VAT category code](/resources/xrechnung/bt-95-document-level-allowance-vat-category-code)
- [BT-31 Seller VAT identifier](/resources/xrechnung/bt-31-seller-vat-identifier)
- [BT-48 Buyer VAT identifier](/resources/xrechnung/bt-48-buyer-vat-identifier)

## Related Rules

- [BR-IC-02](/resources/kosit-validator-errors/br-ic-02-line-seller-buyer-vat-id-required)
- [BR-IC-04](/resources/kosit-validator-errors/br-ic-04-charge-seller-buyer-vat-id-required)
- [BR-IC-06](/resources/kosit-validator-errors/br-ic-06-allowance-zero-vat-rate)

## Validation Tools

- [Official KoSIT Validator](https://erechnungsvalidator.service-bw.de/): Validate your XRechnung files against all BR-DE rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Automatic validation error fixes when converting.

## Related Resources

- [Official Specification](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [Complete Error List](/resources/kosit-validator-errors): Overview of all German XRechnung validation rules.