eRechioError codes › BR-IC-02 · Deutsch
BR-IC-02: Intra-community supply (K) without VAT identifiers
A rule from EN 16931. What the message means and how to fix it.
What the message means
For an intra-community supply (category K) the rule requires the VAT identifier of the seller (BT-31) or of the tax representative (BT-63) and the VAT identifier of the buyer (BT-48). Unlike reverse charge, a national tax number or a register number is not enough.
How to fix it
Enter both VAT numbers with country prefix, for example DE123456789 for you and FR12345678901 for the customer. Whether the supply can be VAT exempt without the customer VAT number is a tax question, not a format question.
Where the field is in the file
- UBL:
cac:AccountingSupplierParty/…/cac:PartyTaxScheme/cbc:CompanyID and cac:AccountingCustomerParty/…/cac:PartyTaxScheme/cbc:CompanyID - CII:
ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="VA"] and ram:BuyerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="VA"]
The rule applies to every format built on EN 16931: Peppol BIS Billing 3.0, XRechnung, ZUGFeRD and Factur-X, and other national CIUS.
Check the invoice again: The free validator runs the official KoSIT rule files (EN 16931 rules for UBL and CII, plus the German XRechnung rules) in your browser. Your invoice never leaves your computer, and the report links to the English explanations.
Technical notes on the data format, not tax or legal advice. Whether VAT rate, supply and amounts are correct in substance is a question for your tax adviser.