BR-IC-02

What does this rule mean?

An invoice line is an intra-community supply (category K) but the seller VAT identifier (BT-31 or BT-63) or the buyer VAT identifier (BT-48) is missing.

The exemption depends on both parties holding a VAT identifier — that is what carries taxation to the country of destination.

BG-25

Invoice line (group)

BT-31

Seller VAT identifier

BT-48

Buyer VAT identifier

BT-63

Seller tax representative VAT identifier

BT-151

Invoiced item VAT category code (UNCL 5305)

Where the rule applies

Syntax: CII · UBL

The same rule, expressed twice: UBL and CII name the same fields with different paths. Running a CII file against the UBL rules is why you get errors that mean nothing.

Technical test

The rule passes when this Schematron expression holds true:

(//ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA'] or //ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA']) and //ram:BuyerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA']

How to fix it

Touches amounts, VAT or IBAN. We never change these automatically — correct them in your source data.

Add the missing VAT identifier: BT-31 (or BT-63 for a tax representative) for the seller, BT-48 for the buyer.

Correct the affected entry in your XML, then re-check the invoice. Validation runs locally in your browser — your file never leaves your machine.

Related rules

• BR-IC-01An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Intra-community supply" shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with "Intra-community supply".
• BR-IC-03An 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).
• BR-IC-04An 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).
• BR-IC-05In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Intracommunity supply" the Invoiced item VAT rate (BT-152) shall be 0 (zero).
• BR-IC-06In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Intra-community supply" the Document level allowance VAT rate (BT-96) shall be 0 (zero).
• BR-IC-07In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Intra-community supply" the Document level charge VAT rate (BT-103) shall be 0 (zero).