BR-IC-04 This invoice contains a document level charge (BG-21) whose VAT category code (BT-102) is K (Intra-community supply) — charges[0] — so the invoice must contain the seller VAT identifier (BT-31) or the seller tax representative VAT identifier (BT-63), and the buyer VAT identifier (BT-48)
This invoice contains a document level charge (BG-21) whose VAT category code (BT-102) is K (Intra-community supply) — charges[0] — so the invoice must contain the seller VAT identifier (BT-31) or the seller tax representative VAT identifier (BT-63), and the buyer VAT identifier (BT-48). An intra-community supply is zero-rated in the country of dispatch only because it will be taxed in the country of arrival, and the pair of VAT identifiers is what lets the two administrations match the same transaction across the border. Note what is *not* accepted here: a national tax registration number (BT-32) satisfies the standard-rated and exempt families but not this one, because it does not resolve in VIES.
This rule is implemented and its error payload below is real, but the long-form write-up — normative text, worked example, divergence note — is not written yet. Everything the library knows about this rule is on this page. Ask and we will prioritise it.
- Business term
BT-31 / BT-48- Severity
fatal
What the library returns
The exact object in result.errors when this rule fires.
Generated by running @attestwire/en16931, not transcribed:
{
"rule": "BR-IC-04",
"field": [
"BT-31",
"BT-48"
],
"severity": "fatal",
"message": "This invoice contains a document level charge (BG-21) whose VAT category code (BT-102) is K (Intra-community supply) — charges[0] — so the invoice must contain the seller VAT identifier (BT-31) or the seller tax representative VAT identifier (BT-63), and the buyer VAT identifier (BT-48). An intra-community supply is zero-rated in the country of dispatch only because it will be taxed in the country of arrival, and the pair of VAT identifiers is what lets the two administrations match the same transaction across the border. Note what is *not* accepted here: a national tax registration number (BT-32) satisfies the standard-rated and exempt families but not this one, because it does not resolve in VIES.",
"fix": "Set seller.vatId (not seller.taxRegistrationId) and buyer.vatId to VAT numbers issued in different member states, and verify the buyer's in VIES before you issue. An intra-community supply must also carry a delivery date (BR-IC-11) and a deliver-to country (BR-IC-12).",
"example": "\"seller\": { \"vatId\": \"DE123456789\" }, \"buyer\": { \"vatId\": \"FR12345678901\" }",
"xpath": "/ubl:Invoice/cac:AllowanceCharge[2]/cac:TaxCategory/cbc:ID",
"docsUrl": "https://attestwire.com/rules/BR-IC-04"
}
xpath locates the element in the generated UBL document,
which is where a KoSIT or Peppol validator will report the same problem.
A passing value
"seller": { "vatId": "DE123456789" }, "buyer": { "vatId": "FR12345678901" }The fix
Set seller.vatId (not seller.taxRegistrationId) and buyer.vatId to VAT numbers issued in different member states, and verify the buyer's in VIES before you issue. An intra-community supply must also carry a delivery date (BR-IC-11) and a deliver-to country (BR-IC-12).