PEPPOL-EN16931-P0106

Layer peppol·Checked against Peppol BIS Billing 3.0 2026.5

What does PEPPOL-EN16931-P0106 mean? Tax Category K MUST be used when exemption reason code is VATEX-EU-IC

Why did my invoice fail PEPPOL-EN16931-P0106?

If the exemption reason code VATEX-EU-IC (intra-community supply) is used, the tax category code must be K (intra-community supply of goods/services). This keeps the VAT category aligned with the declared legal basis for the 0% treatment.

Official rule text

Tax Category K MUST be used when exemption reason code is VATEX-EU-IC

Common causes

Category Z or E used with VATEX-EU-IC
Confusing intra-community supply (K) with export outside the EU (G)
Reason code applied to only some of the lines while the category differs

How do I fix it?

<cac:TaxCategory><cbc:ID>K</cbc:ID><cbc:Percent>0</cbc:Percent><cbc:TaxExemptionReasonCode>VATEX-EU-IC</cbc:TaxExemptionReasonCode><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>

Check your invoice against this rule

Paste it into the live demo, or call POST /v1/validate. See the quickstart.