# 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).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-ic-04

## Official rule text

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).

## Why did my invoice fail BR-IC-04?

When a document level charge (BG-21) is coded VAT category "K" (Intra-community supply) via BT-102, 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). Charges taxed as intra-community carry the same requirement that both trading parties be VAT-registered.

## Common causes

- Document level charge assigned category K but the buyer VAT identifier (BT-48) is missing.
- No seller VAT ID (BT-31) and no tax representative VAT ID (BT-63) present.
- Charge inherits category K from the invoice default without validating both VAT IDs exist.
- VAT identifiers stored outside PartyTaxScheme so they are not detected as BT-31/BT-48.

## How do I fix it?

```
Add the required VAT identifiers under both parties' <cac:PartyTaxScheme><cbc:CompanyID>…</cbc:CompanyID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:PartyTaxScheme>, or recode the charge's VAT category if not truly intra-community.
```