Reference
Markdown exportBR-IC-04 Intra-community charge needs seller and buyer VAT identifiers
An invoice with a document level charge (BG-21) whose document level charge VAT category code (BT-102) 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 charge (BG-21) whose document level charge VAT category code (BT-102) 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 charge can be classified as an intra-community supply; the standard requires the same two VAT identifiers as for intra-community lines and allowances.
Solution
When a document level charge 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 charge with BT-31 = DE123456789 and BT-48 = FR32123456789
Invalid Examples
Use these points as the practical checks for this section.
- Category K document charge with the seller VAT identifier (BT-31/BT-63) missing
Code Examples
<cac:AllowanceCharge>
<cbc:ChargeIndicator>true</cbc:ChargeIndicator>
<cbc:Amount currencyID="EUR">25.00</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 = FR32123456789 present --><cac:AllowanceCharge>
<cbc:ChargeIndicator>true</cbc:ChargeIndicator>
<cbc:Amount currencyID="EUR">25.00</cbc:Amount>
<cac:TaxCategory>
<cbc:ID>K</cbc:ID>
<cbc:Percent>0</cbc:Percent>
</cac:TaxCategory>
</cac:AllowanceCharge>
<!-- seller BT-31/BT-63 VAT identifier missing on the invoice -->