Attestwire

Rule reference

BR-IC-10 The VAT breakdown for category K (Intra-community supply) must have a VAT exemption reason code (BT-121) meaning "Intra-Community supply", or the VAT exemption reason text (BT-120) "Intra-Community supply" (or the equivalent standard text in another language)

The VAT breakdown for category K (Intra-community supply) must have a VAT exemption reason code (BT-121) meaning "Intra-Community supply", or the VAT exemption reason text (BT-120) "Intra-Community supply" (or the equivalent standard text in another language). You set vatExemptionReasons.K to an empty value, which suppresses the wording this library would otherwise supply. The reason is what tells the buyer — and their auditor — why an invoice line carries no VAT; a zero with no explanation is indistinguishable from a mistake.

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-120 / BT-121
Severity
fatal

What the library returns

The exact object in result.errors when this rule fires. Generated by running @attestwire/en16931, not transcribed:

TeachingError
{
  "rule": "BR-IC-10",
  "field": [
    "BT-120",
    "BT-121"
  ],
  "severity": "fatal",
  "message": "The VAT breakdown for category K (Intra-community supply) must have a VAT exemption reason code (BT-121) meaning \"Intra-Community supply\", or the VAT exemption reason text (BT-120) \"Intra-Community supply\" (or the equivalent standard text in another language). You set vatExemptionReasons.K to an empty value, which suppresses the wording this library would otherwise supply. The reason is what tells the buyer — and their auditor — why an invoice line carries no VAT; a zero with no explanation is indistinguishable from a mistake.",
  "fix": "Either remove vatExemptionReasons.K entirely, in which case this library supplies the standard text \"Intra-Community supply\", or set it to your own wording in the invoice language.",
  "example": "\"vatExemptionReasons\": { \"K\": \"Intra-Community supply\" }",
  "xpath": "/ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReason",
  "docsUrl": "https://attestwire.com/rules/BR-IC-10"
}

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

the shape this field expects
"vatExemptionReasons": { "K": "Intra-Community supply" }

The fix

Either remove vatExemptionReasons.K entirely, in which case this library supplies the standard text "Intra-Community supply", or set it to your own wording in the invoice language.

All 292 rules →

Nearby: BR-IC-11 — An invoice with an intra-community supply (category K) must state the actual delivery date (BT-72) or an invoicing period (BG-14); BR-IC-09 — The VAT amount of that group, checked against its own taxable amount, for Intra-community supply; BR-IC-12 — An invoice with an intra-community supply (category K) must state the deliver-to country code (BT-80).

Check this rule against your invoice via the hosted API → https://api.attestwire.com/docs

Arrived from a stack trace? The docsUrl on every error links straight here. Something wrong on this page — tell us.