BR-IC-05 A line uses VAT category K (Intra-community supply), so the invoiced item VAT rate (BT-152) must be 0, but it is 19
Line 1 uses VAT category K (Intra-community supply), so the invoiced item VAT rate (BT-152) must be 0, but it is 19. No VAT is charged on this line, so any non-zero rate would make the document's VAT breakdown disagree with its totals.
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-152- 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-05",
"field": "BT-152",
"severity": "fatal",
"message": "Line 1 uses VAT category K (Intra-community supply), so the invoiced item VAT rate (BT-152) must be 0, but it is 19. No VAT is charged on this line, so any non-zero rate would make the document's VAT breakdown disagree with its totals.",
"fix": "Set line.vatRate to 0 (or omit it) for category K. If you did mean to charge 19% VAT, the category should be S instead.",
"example": "\"vatCategory\": \"K\", \"vatRate\": 0",
"xpath": "/ubl:Invoice/cac:InvoiceLine[1]/cac:Item/cac:ClassifiedTaxCategory/cbc:Percent",
"docsUrl": "https://attestwire.com/rules/BR-IC-05"
}
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
"vatCategory": "K", "vatRate": 0The fix
Set line.vatRate to 0 (or omit it) for category K. If you did mean to charge 19% VAT, the category should be S instead.