BR-IC-05
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does BR-IC-05 mean? In 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).
Why did my invoice fail BR-IC-05?
On any Invoice line (BG-25) whose Invoiced item VAT category code (BT-151) is "K" (Intra-community supply), the Invoiced item VAT rate (BT-152) must be 0. Intra-community supplies are zero-rated, so the line's VAT percentage must be zero.
Official rule text
In 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).
Common causes
- Line VAT rate (BT-152) left at the standard domestic rate (e.g. 20) while the category is K.
- Percent element omitted entirely, which is not treated as 0.
- Category and rate set from independent sources that are not kept consistent.
- A non-zero rate carried over from a template line.
How do I fix it?
Set the line TaxCategory percent to zero: <cac:ClassifiedTaxCategory><cbc:ID>K</cbc:ID><cbc:Percent>0</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:ClassifiedTaxCategory>.
Related rules
BR-IC-01 · BR-IC-02 · BR-IC-03 · BR-IC-04 · BR-IC-06 · BR-IC-07 · BR-IC-08 · BR-IC-09
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