# BR-IC-01

> An 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".

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-ic-01

## Official rule text

An 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".

## Why did my invoice fail BR-IC-01?

If any Invoice line (BG-25), document level allowance (BG-20), or document level charge (BG-21) uses VAT category code "K" (Intra-community supply) via BT-151, BT-95, or BT-102, then the VAT breakdown (BG-23) must contain exactly one entry with VAT category code (BT-118) "K". This ensures every intra-community supply is summarized once in the tax breakdown.

## Common causes

- Assigning category K on lines but omitting the corresponding VAT breakdown (BG-23) entry entirely.
- Producing two or more separate K breakdowns (e.g. one per rate) instead of a single consolidated one.
- Grouping the intra-community amounts under a different category code (e.g. E or Z) in the breakdown.
- Aggregation logic keying breakdowns on rate rather than on category code, splitting K into multiple subtotals.

## How do I fix it?

```
Ensure a single K subtotal exists: one <cac:TaxSubtotal> whose <cac:TaxCategory>/<cbc:ID>K</cbc:ID> summarizes all intra-community lines, allowances and charges.
```