BR-IC-06
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does BR-IC-06 mean? In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Intra-community supply" the Document level allowance VAT rate (BT-96) shall be 0 (zero).
Why did my invoice fail BR-IC-06?
On a document level allowance (BG-20) whose VAT category code (BT-95) is "K" (Intra-community supply), the allowance VAT rate (BT-96) must be 0. The zero-rating of intra-community supplies applies equally to allowances taxed under that category.
Official rule text
In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Intra-community supply" the Document level allowance VAT rate (BT-96) shall be 0 (zero).
Common causes
- Allowance MultiplierFactor/rate carried a non-zero VAT percent while category is K.
- TaxCategory Percent omitted rather than set to 0.
- Allowance reused a domestic VAT rate value alongside a K category code.
- Category and rate populated by separate code paths that diverge.
How do I fix it?
In the AllowanceCharge TaxCategory set <cbc:ID>K</cbc:ID> and <cbc:Percent>0</cbc:Percent> under <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>.
Related rules
BR-IC-01 · BR-IC-02 · BR-IC-03 · BR-IC-04 · BR-IC-05 · BR-IC-07 · BR-IC-08 · BR-IC-09
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