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E-invoice / Rules / BR-IC-03

E-invoice rule EN 16931 schematron

BR-IC-03: With VAT category K (intra-community supply)

With VAT category K (intra-community supply) the invoice has to carry the seller VAT identifier (BT-31) or the tax representative VAT identifier (BT-63), with the VAT tax scheme.

Original wording of the rule

[BR-IC-03]-An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48).

Source of the quotation: EN 16931 schematron (ConnectingEurope/eInvoicing-EN16931, licence EUPL 1.2)

How to fix it

  1. Open the XML file of the e-invoice in a text editor.
  2. Add or correct the element the way the wording of the rule above asks for.
  3. Save the file and check it again with our checker. It runs in your browser, the file is never uploaded.

When it is reported

Profile: EN 16931, Peppol BIS Billing 3.0, XRechnung 3.x

How we rate it: error

Where we point in the file: /Invoice/cac:AllowanceCharge[1]

Related rules

Our check is not complete: we do not check the XSD schema and we do not implement every rule, and a file that passes says nothing about whether the buyer or the Peppol network will accept it. Licences for the quoted wordings are listed in our sources.