# BR-IC-07

> 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).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-ic-07

## 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).

## 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.

## 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>.
```