# BR-IC-08

> 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".

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-ic-08

## 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".

## 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.

## 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.
```