# BR-IC-09

> 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).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-ic-09

## 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).

## 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.

## 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>.
```