Reference

BR-IC-12 Intra-community supply needs a deliver-to country code

In an invoice with a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply", the deliver to country code (BT-80) shall not be blank.

Problem Description

In an invoice with a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply", the deliver to country code (BT-80) shall not be blank.

ERROR

XRechnung 3.0

Context and Significance

The destination country proves the goods left the seller’s member state, a precondition for the intra-community VAT exemption.

Solution

Populate cac:Delivery/cac:DeliveryLocation/cac:Address/cac:Country/cbc:IdentificationCode (BT-80) with the destination member state code, e.g. FR.

Validate XML Convert invoice

Valid Examples

Use these points as the practical checks for this section.

K invoice with BT-80 = FR (DE seller delivering to France)

Invalid Examples

Use these points as the practical checks for this section.

K invoice with a cac:Delivery block but no BT-80 country code

Code Examples

Valid XML

<cac:Delivery>
  <cac:DeliveryLocation>
    <cac:Address>
      <cac:Country>
        <cbc:IdentificationCode>FR</cbc:IdentificationCode>
      </cac:Country>
    </cac:Address>
  </cac:DeliveryLocation>
</cac:Delivery>

Invalid XML

<cac:Delivery>
  <cac:DeliveryLocation>
    <cac:Address>
      <cbc:StreetName>Rue de Rivoli 1</cbc:StreetName>
    </cac:Address>
  </cac:DeliveryLocation>
</cac:Delivery>
<!-- deliver-to country code (BT-80) missing -->

Affected Fields

BT-80 Deliver to country code

BT-118 VAT category code

Validation Tools

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