Reference

BR-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

ERROR

EN 16931 VAT category rule

Context and Significance

A document level charge with category K, such as transport costs, increases the taxable base of the intra-community supply, so the same two VAT identifiers are required as for K lines and allowances. In practice, the error occurs when freight to an EU customer is billed as a document level charge with category K and the seller VAT identifier is missing from the export.

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

Validate XML Convert invoice

Valid Examples

Category K document charge with BT-31 = DE123456789 and BT-48 = FR32123456789

Invalid Examples

Category K document charge with the seller VAT identifier (BT-31/BT-63) missing

Code Examples

Valid XML

<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: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>FR32123456789</cbc:CompanyID>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:PartyTaxScheme>
  </cac:Party>
</cac:AccountingCustomerParty>

Invalid XML

<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:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:AllowanceCharge>
<cac:AccountingSupplierParty><cac:Party></cac:Party></cac:AccountingSupplierParty>
<cac:AccountingCustomerParty>
  <cac:Party>
    <cac:PartyTaxScheme>
      <cbc:CompanyID>FR32123456789</cbc:CompanyID>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:PartyTaxScheme>
  </cac:Party>
</cac:AccountingCustomerParty>

Affected Fields

BT-102 Document level charge 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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