BR-IC-09
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does BR-IC-09 mean? The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" shall be 0 (zero).
Why did my invoice fail BR-IC-09?
The VAT category tax amount (BT-117) in the VAT breakdown (BG-23) for category "K" (Intra-community supply) must be exactly 0. Because intra-community supplies are zero-rated, the calculated tax for that breakdown is zero.
Official rule text
The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" shall be 0 (zero).
Common causes
- Applying a non-zero rate to the taxable base when computing BT-117 for the K breakdown.
- Residual rounding leaving a value like 0.01 instead of 0.00.
- Copying a TaxAmount from another VAT subtotal into the K entry.
- Category K breakdown generated from a template that had a non-zero tax amount.
How do I fix it?
Set the K subtotal tax to zero: <cac:TaxSubtotal><cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount><cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount><cac:TaxCategory><cbc:ID>K</cbc:ID>…</cac:TaxCategory></cac:TaxSubtotal>.
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-08
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