# BR-IC-05 Intra-community line VAT rate must be zero

In an invoice line (BG-25) whose invoiced item VAT category code (BT-151) is "Intra-community supply", the invoiced item VAT rate (BT-152) shall be 0.

## Problem Description

In an invoice line (BG-25) whose invoiced item VAT category code (BT-151) is "Intra-community supply", the invoiced item VAT rate (BT-152) shall be 0.

> **ERROR**: XRechnung 3.0

## Context and Significance

An intra-community supply is exempt from VAT in the seller’s country, so its line rate must be exactly zero rather than a standard rate.

## Solution

Set cbc:Percent to 0 in the line ClassifiedTaxCategory whenever cbc:ID is K.

- validate
- convert

## Valid Examples

- Line with BT-151 = K and BT-152 = 0 for goods shipped from DE to FR

## Invalid Examples

- Line with BT-151 = K but BT-152 = 19

## Code Examples

### Valid XML
```
<cac:Item>
  <cac:ClassifiedTaxCategory>
    <cbc:ID>K</cbc:ID>
    <cbc:Percent>0</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:ClassifiedTaxCategory>
</cac:Item>
```

### Invalid XML
```
<cac:Item>
  <cac:ClassifiedTaxCategory>
    <cbc:ID>K</cbc:ID>
    <cbc:Percent>19</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:ClassifiedTaxCategory>
</cac:Item>
```

## Affected Fields

- [BT-151 Invoiced item VAT category code](/resources/xrechnung/bt-151-invoice-line-vat-category-code)
- [BT-152 Invoiced item VAT rate](/resources/xrechnung/bt-152-invoice-line-vat-category-rate)

## Related Rules

- [BR-IC-06](/resources/kosit-validator-errors/br-ic-06-allowance-zero-vat-rate)
- [BR-IC-07](/resources/kosit-validator-errors/br-ic-07-charge-zero-vat-rate)
- [BR-IC-01](/resources/kosit-validator-errors/br-ic-01-intra-community-vat-breakdown-required)

## 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.