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.

The deliver-to country code (BT-80) states the member state to which the goods were shipped, which is needed to check and report the intra-community supply. It does not replace transport evidence. In practice, the error occurs when only the buyer country (BT-55) is filled and the export writes no delivery address (BG-15), for example because the delivery address equals the buyer address.

Solution

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

Quick actions

Validate XML Convert invoice

Valid Examples

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

Invalid Examples

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>