# BR-IC-12 > 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. Checked against Peppol BIS Billing 3.0 2026.5 Canonical: https://einvoicecheck.eu/rules/br-ic-12 ## 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. ## 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. ## 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: DE ```