PDFPipe

BR-IC-02 to BR-IC-04: intra-community party identifiers

Three rules, one requirement, three places it can be triggered. The requirement is about which seller and buyer identifiers the invoice carries. The difference between the three is only whether the Intra-community supply category code arrived on an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21). A validator reports the one that matched, and the fix is the same for all three.

BR-IC-02

An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48).

Severity
Rejects the invoice
Applies to
CII, UBL
Family
BR-IC
  • BT-151
  • BT-31
  • BT-63
  • BT-48
  • BG-25

BR-IC-03

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48).

Severity
Rejects the invoice
Applies to
CII, UBL
Family
BR-IC
  • BT-95
  • BT-31
  • BT-63
  • BT-48
  • BG-20

BR-IC-04

An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48).

Severity
Rejects the invoice
Applies to
CII, UBL
Family
BR-IC
  • BT-102
  • BT-31
  • BT-63
  • BT-48
  • BG-21

About the BR-IC family

Intra-community supply rules. These apply to cross-border supplies inside the EU using VAT category code K.

Related rules

A validator reports one code at a time. These check the same fields, so they are the ones most likely to fire on the same invoice.

  • BR-AE-02 An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47).
  • BR-O-02 An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Not subject to VAT" shall not contain the Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) or the Buyer VAT identifier (BT-48).
  • BR-AE-03 An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47).
  • BR-AE-04 An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47).
  • BR-AF-02 An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IGIC" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
  • BR-AG-02 An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IPSI" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
  • BR-CO-09 The Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) shall have a prefix in accordance with ISO code ISO 3166-1 alpha-2 by which the country of issue may be identified. Nevertheless, Greece may use the prefix ‘EL’.
  • BR-E-02 An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
  • BR-O-03 An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Not subject to VAT" shall not contain the Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) or the Buyer VAT identifier (BT-48).
  • BR-AF-03 An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IGIC" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
  • BR-AG-03 An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IPSI" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
  • BR-E-03 An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).

Others in the BR-IC family:

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Rule text comes from the EN 16931 validation artefacts published by CEN/TC 434 and the European Commission, used unmodified under the European Union Public Licence v1.2. The artefacts are available from the upstream repository.
Factur-X, ZUGFeRD, XRechnung, and Peppol are trade marks of FNFE-MPE, FeRD, KoSIT, and OpenPeppol AISBL respectively, and are used here only to identify the invoice formats this tool reads. PDFPipe is not affiliated with, endorsed by, or certified by any of them, nor by CEN or the European Commission.