# 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
- convert

## 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>
<!-- deliver-to country code (BT-80) missing -->
```

## Affected Fields

- [BT-80 Deliver to country code](/resources/xrechnung/bt-80-deliver-to-country-code)
- [BT-118 VAT category code](/resources/xrechnung/bt-118-vat-category-code)

## Related Rules

- [BR-IC-11](/resources/kosit-validator-errors/br-ic-11-delivery-date-or-period-required)
- [BR-IC-01](/resources/kosit-validator-errors/br-ic-01-intra-community-vat-breakdown-required)
- [BR-IC-02](/resources/kosit-validator-errors/br-ic-02-line-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.