BR-IC-02
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does BR-IC-02 mean? 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).
Why did my invoice fail BR-IC-02?
When an Invoice line (BG-25) is coded as VAT category "K" (Intra-community supply) via BT-151, the invoice must carry the Seller VAT identifier (BT-31) — or the Seller tax representative VAT identifier (BT-63) — and the Buyer VAT identifier (BT-48). Both parties' VAT numbers are legally required to substantiate a zero-rated intra-community supply.
Official rule text
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).
Common causes
- Buyer VAT identifier (BT-48) missing because the buyer was treated as a consumer or only a tax registration was supplied.
- Seller party lacks a PartyTaxScheme/CompanyID with the VAT scheme and no tax representative is provided.
- Seller VAT ID placed under the wrong tax scheme (e.g. local tax number scheme) so it is not recognized as BT-31.
- Buyer VAT ID stored as PartyIdentification/endpoint rather than PartyTaxScheme CompanyID.
How do I fix it?
Add the buyer VAT number: <cac:AccountingCustomerParty><cac:Party><cac:PartyTaxScheme><cbc:CompanyID>DE123456789</cbc:CompanyID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:PartyTaxScheme></cac:Party></cac:AccountingCustomerParty>, and ensure the seller has an equivalent BT-31 VAT ID.
Related rules
BR-IC-01 · BR-IC-03 · BR-IC-04 · BR-IC-05 · BR-IC-06 · BR-IC-07 · BR-IC-08 · BR-IC-09
Paste it into the live demo, or call POST /v1/validate. See the quickstart.