# 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).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-ic-03

## Official rule text

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).

## Why did my invoice fail BR-IC-03?

When a document level allowance (BG-20) is coded VAT category "K" (Intra-community supply) via BT-95, the invoice must contain the Seller VAT identifier (BT-31) — or the Seller tax representative VAT identifier (BT-63) — and the Buyer VAT identifier (BT-48). The same both-parties-registered requirement that applies to intra-community lines also applies to allowances taxed as intra-community.

## Common causes

- A document level allowance marked category K while the buyer VAT identifier (BT-48) is absent.
- Seller VAT ID (BT-31) not present and no tax representative (BT-63) supplied.
- Allowance category code set to K by default without checking that both VAT IDs exist.
- VAT identifiers present but under a non-VAT tax scheme so they are not recognized.

## How do I fix it?

```
Provide both VAT IDs (seller BT-31 or representative BT-63, and buyer BT-48) via PartyTaxScheme/CompanyID with <cbc:ID>VAT</cbc:ID>, or change the allowance's TaxCategory code away from K if the supply is not intra-community.
```