# BR-IC-11

> In an Invoice with a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the Actual delivery date (BT-72) or the Invoicing period (BG-14) shall not be blank.

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-ic-11

## Official rule text

In an Invoice with a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the Actual delivery date (BT-72) or the Invoicing period (BG-14) shall not be blank.

## Why did my invoice fail BR-IC-11?

When an invoice has a VAT breakdown (BG-23) with category code (BT-118) "K" (Intra-community supply), it must provide either the Actual delivery date (BT-72) or an Invoicing period (BG-14). Intra-community reporting requires a delivery/period reference so the supply can be allocated to the correct tax period.

## Common causes

- Neither ActualDeliveryDate (BT-72) nor an InvoicePeriod (BG-14) present on an invoice containing a K breakdown.
- Delivery date recorded outside the Delivery structure so it is not seen as BT-72.
- Invoicing period supplied without both StartDate and EndDate, or in the wrong element.
- Assuming the issue date suffices; the rule specifically requires delivery date or invoicing period.

## How do I fix it?

```
Add a delivery date <cac:Delivery><cbc:ActualDeliveryDate>2026-07-01</cbc:ActualDeliveryDate></cac:Delivery>, or an invoicing period <cac:InvoicePeriod><cbc:StartDate>2026-07-01</cbc:StartDate><cbc:EndDate>2026-07-31</cbc:EndDate></cac:InvoicePeriod>.
```