BR-IC-07
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does BR-IC-07 mean? In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Intra-community supply" the Document level charge VAT rate (BT-103) shall be 0 (zero).
Why did my invoice fail BR-IC-07?
On a document level charge (BG-21) whose VAT category code (BT-102) is "K" (Intra-community supply), the charge VAT rate (BT-103) must be 0. Charges taxed as intra-community supply are zero-rated, so their VAT percentage must be zero.
Official rule text
In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Intra-community supply" the Document level charge VAT rate (BT-103) shall be 0 (zero).
Common causes
- Charge TaxCategory Percent set to a standard rate while the ID is K.
- Percent element missing instead of explicitly 0.
- Non-zero rate inherited from a charge template.
- Inconsistent mapping between category code and rate.
How do I fix it?
In the charge AllowanceCharge, set <cac:TaxCategory><cbc:ID>K</cbc:ID><cbc:Percent>0</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>.
Related rules
BR-IC-01 · BR-IC-02 · BR-IC-03 · BR-IC-04 · BR-IC-05 · BR-IC-06 · BR-IC-08 · BR-IC-09
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