# BR-IC-09 Intra-community VAT amount must be zero

The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" shall be 0.

## Problem Description

> **ERROR**: EN 16931 VAT category rule

## Context and Significance

Because the intra-community supply is not taxed in the seller’s member state, the VAT amount of the K breakdown must be exactly 0.00; the buyer accounts for VAT on the intra-community acquisition. In practice, a VAT amount appears when the software calculates VAT on the K base with the domestic rate.

## Solution

Set cbc:TaxAmount to 0.00 in the K TaxSubtotal (BG-23); the intra-community supply carries no VAT in the seller’s country.

- [Validate XML](/en/xrechnung-validator?source=resource&rule=BR-IC-09)
- [Convert invoice](/en/pdf-to-xrechnung?source=resource&rule=BR-IC-09)

## Valid Examples

- K breakdown with BT-116 = 1000.00 and BT-117 = 0.00

## Invalid Examples

- K breakdown with BT-116 = 1000.00 but BT-117 = 190.00

## Code Examples

### Valid XML
```
<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>K</cbc:ID>
    <cbc:Percent>0</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:TaxSubtotal>
```

### Invalid XML
```
<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">190.00</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>K</cbc:ID>
    <cbc:Percent>0</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:TaxSubtotal>
```

## Affected Fields

- [BT-117 VAT category tax amount](/resources/xrechnung/bt-117-vat-category-tax-amount)
- [BT-118 VAT category code](/resources/xrechnung/bt-118-vat-category-code)

## Related Rules

- [BR-IC-08](/resources/kosit-validator-errors/br-ic-08-taxable-amount-equals-net-sum)
- [BR-IC-05](/resources/kosit-validator-errors/br-ic-05-line-zero-vat-rate)
- [BR-IC-01](/resources/kosit-validator-errors/br-ic-01-intra-community-vat-breakdown-required)

## Validation Tools

- [Official KoSIT Validator](https://github.com/itplr-kosit/validator): Run the official KoSIT validator with the XRechnung configuration to check EN 16931 and XRechnung rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Find validation errors during conversion and review each correction.

## Related Resources

- [Official Specification](https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [All validation errors](/resources/kosit-validator-errors): Overview of the EN 16931, XRechnung and Peppol validation rules explained here.