Rules / BR-IC-12 · Markdown

BR-IC-12

EN 16931-1 layer: en16931

Checked against Peppol BIS Billing 3.0 2026.5

What does BR-IC-12 mean? In an Invoice with a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the Deliver to country code (BT-80) shall not be blank.

Why did my invoice fail BR-IC-12?

When a VAT breakdown (BG-23) uses category code 'K' (Intra-community supply), the invoice must declare where the goods are delivered by populating the Deliver-to country code (BT-80). This exists because the VAT zero-rating for intra-community supplies is justified by the goods physically leaving the seller's Member State for another EU country, so the delivery destination must be evidenced on the invoice.

Official rule text

In an Invoice with a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the Deliver to country code (BT-80) shall not be blank.

Common causes

• The VAT category code 'K' is used but no Delivery (BG-13) / Deliver-to address block is present at all.
• A Delivery block exists but the country element (cac:Delivery/cac:DeliveryLocation/cac:Address/cac:Country/cbc:IdentificationCode) is empty or omitted.
• The wrong VAT category code was applied (e.g. 'K' used for a domestic sale that should be 'S').
• The country code was placed on the seller/buyer address instead of the Deliver-to address.

How do I fix it?

Add the delivery country under the Delivery block: <cac:Delivery><cac:DeliveryLocation><cac:Address><cac:Country><cbc:IdentificationCode>DE</cbc:IdentificationCode></cac:Country></cac:Address></cac:DeliveryLocation></cac:Delivery>

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