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BR-IC-04

For a charge with "intra-community supply" (K), the seller's VAT number or tax number (BT-31, BT-32) and the buyer's VAT number (BT-48) is …

Validation rule of EN 16931 (CEN, rule set 1.3.16) · Level: Error

What the message means

For a charge with "intra-community supply" (K), the seller's VAT number or tax number (BT-31, BT-32) and the buyer's VAT number (BT-48) is missing.

What the issuer needs to change

Add the missing numbers.

Fields concerned

BG-21 document level charges
BT-31 seller VAT identifier
BT-32 seller tax registration identifier
BT-48 buyer VAT identifier
BT-63 seller tax representative VAT identifier
BT-102 document level charge VAT category code

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Origin

Rule set: EN 16931 (CEN, rule set 1.3.16)
Syntax: CII, UBL
Level: Error

Original rule text

An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48).

Source: CEN/TC 434, EN 16931 validation rules 1.3.16, European Union Public Licence 1.2

Technical details for IT

UBL

Context: /ubl:Invoice | /cn:CreditNote
Test: not((exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) = 'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID) or exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID)) and (exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID))) or not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) = 'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'])))

CII

Context: //ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=true()]/ram:CategoryTradeTax[ram:CategoryCode = 'K'][upper-case(ram:TypeCode) = 'VAT']
Test: not((//ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA'] or //ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA']) and //ram:BuyerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA'])

Related rules

BR-IC-01Lines, allowances or charges use the VAT category "intra-community supply" (K), but the VAT breakdown (BG-23) …
BR-IC-02For lines with "intra-community supply" (K), the seller's VAT number or tax number (BT-31, BT-32) and the …
BR-IC-03For an allowance with "intra-community supply" (K), the seller's VAT number or tax number (BT-31, BT-32) and …
BR-IC-05For a line with "intra-community supply" (K) the VAT rate is wrong: it must be 0
BR-IC-06For an allowance with "intra-community supply" (K) the VAT rate is wrong: it must be 0
BR-IC-07For a charge with "intra-community supply" (K) the VAT rate is wrong: it must be 0

All validation rules

Technical explanation by robin.vision, not tax or legal advice. Rules as of 31 August 2026 (KoSIT validator configuration).