Tools › SmartFormular E-Rechnung lite › Validation rules › BR-IC-10

BR-IC-10

The invoice shows no VAT – category "intra-community supply" (K) – but gives no reason (BT-120 or BT-121)

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

What the message means

The invoice shows no VAT – category "intra-community supply" (K) – but gives no reason (BT-120 or BT-121).

What the issuer needs to change

Give the reason, for example the provision of the VAT Act under which no VAT is charged.

Fields concerned

BG-23 VAT breakdown
BT-118 VAT category code
BT-120 VAT exemption reason text
BT-121 VAT exemption reason code

Your invoice reports BR-IC-10? Check it with SmartFormular E-Rechnung lite, free to try until 31 December 2026: the tool shows every finding with an explanation, the invoice in readable form and a GiroCode to pay – in your browser, no upload.

Check an e-invoice

Origin

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

Original rule text

A VAT breakdown (BG-23) with the VAT Category code (BT-118) "Intra-community supply" shall have a VAT exemption reason code (BT-121), meaning "Intra-community supply" or the VAT exemption reason text (BT-120) "Intra-community supply" (or the equivalent standard text in another language).

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

Technical details for IT

UBL

Context: /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
Test: not(exists(cbc:TaxExemptionReason) or (exists(cbc:TaxExemptionReasonCode) ))

CII

Context: //rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[.= 'K'][upper-case(../ram:TypeCode) = 'VAT']
Test: not((../ram:ExemptionReason) or (../ram:ExemptionReasonCode))

Related rules

BR-IC-07For a charge with "intra-community supply" (K) the VAT rate is wrong: it must be 0
BR-IC-08The taxable amount for "intra-community supply" (K) in the VAT breakdown (BT-116) does not match the lines, …
BR-IC-09With "intra-community supply" (K) the VAT amount in the breakdown (BT-117) must be 0
BR-IC-11For an intra-community supply, the delivery date (BT-72) and invoicing period (BG-14) are missing
BR-IC-12For an intra-community supply, the deliver-to country (BT-80) is missing
BR-O-01Lines, allowances or charges use the VAT category "not subject to VAT" (O), but the VAT breakdown (BG-23) …

All validation rules

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