BR-IC-04 An intra-community charge requires a buyer VAT ID and a seller or representative VAT ID

"seller": { "vatId": "DE123456789" }, "buyer": { "vatId": "FR12345678901" }

{
  "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"
}