# BR-IC-07 Intra-community charge VAT rate must be zero

In a document level charge (BG-21) whose document level charge VAT category code (BT-102) is "Intra-community supply", the document level charge VAT rate (BT-103) shall be 0.

## Problem Description

In a document level charge (BG-21) whose document level charge VAT category code (BT-102) is "Intra-community supply", the document level charge VAT rate (BT-103) shall be 0.

> **ERROR**: XRechnung 3.0

## Context and Significance

An intra-community charge adds to a VAT-exempt supply, so it must carry the same zero rate as the supply it belongs to.

## Solution

Set cbc:Percent to 0 in the document level charge TaxCategory whenever cbc:ID is K.

- validate
- convert

## Valid Examples

- Document charge with BT-102 = K and BT-103 = 0

## Invalid Examples

- Document charge with BT-102 = K but BT-103 = 19

## 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:TaxCategory>
</cac:AllowanceCharge>
```

### 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>19</cbc:Percent>
  </cac:TaxCategory>
</cac:AllowanceCharge>
```

## Affected Fields

- [BT-102 Document level charge VAT category code](/resources/xrechnung/bt-102-document-level-charge-vat-category-code)
- [BT-103 Document level charge VAT rate](/resources/xrechnung/bt-103-document-level-charge-vat-rate)

## Related Rules

- [BR-IC-05](/resources/kosit-validator-errors/br-ic-05-line-zero-vat-rate)
- [BR-IC-06](/resources/kosit-validator-errors/br-ic-06-allowance-zero-vat-rate)
- [BR-IC-04](/resources/kosit-validator-errors/br-ic-04-charge-seller-buyer-vat-id-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.