Tools › SmartFormular E-Rechnung lite › Validation rules › BR-IC-12

BR-IC-12

For an intra-community supply, the deliver-to country (BT-80) is missing

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

What the message means

For an intra-community supply, the deliver-to country (BT-80) is missing.

What the issuer needs to change

Give the country of delivery.

Fields concerned

BG-23 VAT breakdown
BT-80 deliver to country code
BT-118 VAT category code

Your invoice reports BR-IC-12? 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

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.

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:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'K']) and (string-length(cac:Delivery/cac:DeliveryLocation/cac:Address/cac:Country/cbc:IdentificationCode) >1)) or (not(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'K'])))

CII

Context: //rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[.= 'K'][upper-case(../ram:TypeCode) = 'VAT']
Test: not(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeDelivery/ram:ShipToTradeParty/ram:PostalTradeAddress/ram:CountryID)

Related rules

BR-IC-09With "intra-community supply" (K) the VAT amount in the breakdown (BT-117) must be 0
BR-IC-10The invoice shows no VAT – category "intra-community supply" (K) – but gives no reason (BT-120 or BT-121)
BR-IC-11For an intra-community supply, the delivery date (BT-72) and invoicing period (BG-14) are missing
BR-O-01Lines, allowances or charges use the VAT category "not subject to VAT" (O), but the VAT breakdown (BG-23) …
BR-O-02Lines with "not subject to VAT" (O): the invoice must then not contain VAT numbers (BT-31, BT-48, BT-63)
BR-O-03An allowance with "not subject to VAT" (O): the invoice must then not contain VAT numbers (BT-31, BT-48, …

All validation rules

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