Attestwire › Rule reference › BR-IC-06

BR-IC-06 An intra-community allowance must have a VAT rate of zero

noun · EN 16931 · fatal · BT-96

For a sample invoice, the library reports: The document level allowance at allowances[0] uses VAT category K (Intra-community supply), so its VAT rate (BT-96) must be 0 (zero), but it is 19. The supply is zero-rated on despatch and acquired VAT is due from the customer in the destination member state at that state's rate.

Business term

BT-96

Severity

fatal

The fix

Set allowances[0].vatRate to 0, or omit it — this library normalises the rate for category K either way. If you did mean to charge 19% VAT on this allowance, the category should be S instead, and that will change which breakdown group it nets into.

A passing value

"vatCategory": "K", "vatRate": 0

What the library returns

The full error returned by @attestwire/en16931. It includes the rule ID, affected field and suggested correction. Developers can use this object in their application:

{
  "rule": "BR-IC-06",
  "field": "BT-96",
  "severity": "fatal",
  "message": "The document level allowance at allowances[0] uses VAT category K (Intra-community supply), so its VAT rate (BT-96) must be 0 (zero), but it is 19. The supply is zero-rated on despatch and acquired VAT is due from the customer in the destination member state at that state's rate. Quoting a rate here would assert a tax liability that arises in a jurisdiction this invoice does not settle.",
  "fix": "Set allowances[0].vatRate to 0, or omit it — this library normalises the rate for category K either way. If you did mean to charge 19% VAT on this allowance, the category should be S instead, and that will change which breakdown group it nets into.",
  "example": "\"vatCategory\": \"K\", \"vatRate\": 0",
  "xpath": "/ubl:Invoice/cac:AllowanceCharge[1]/cac:TaxCategory/cbc:Percent",
  "docsUrl": "https://attestwire.com/rules/BR-IC-06"
}

xpath is always a UBL path. On a CII invoice, look for the matching CII field instead.