BR-IC-08
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does BR-IC-08 mean? In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Intra-community supply".
Why did my invoice fail BR-IC-08?
In the VAT breakdown (BG-23) entry for category "K" (Intra-community supply), the VAT category taxable amount (BT-116) must equal the sum of line net amounts (BT-131) minus document level allowances (BT-92) plus document level charges (BT-99) that are coded K. This makes the taxable base of the intra-community breakdown reconcile exactly with the underlying K-coded lines, allowances, and charges.
Official rule text
In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Intra-community supply".
Common causes
- Rounding each component then summing, versus summing then rounding, giving a mismatched total.
- Document level allowances/charges coded K not subtracted/added into the K taxable base.
- Including or excluding a line whose category is not actually K.
- Currency rounding to the wrong number of decimals for BT-116.
How do I fix it?
Recompute BT-116 as Σ(BT-131 for K lines) − Σ(BT-92 for K allowances) + Σ(BT-99 for K charges) and write it to the K subtotal's <cbc:TaxableAmount>, matching the line-level figures.
Related rules
BR-IC-01 · BR-IC-02 · BR-IC-03 · BR-IC-04 · BR-IC-05 · BR-IC-06 · BR-IC-07 · BR-IC-09
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