# BR-IC-06

> 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).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-ic-06

## 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).

## 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.

## 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>.
```