All error codes › BR-IC-03

BR-IC-03 – Intra-community supply: seller VAT identifier missing (allowance)

What the rule says

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) 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).

How to fix it

Fill in or correct the fields named in the rule (the BT/BG codes tell you which). The test below shows exactly what is checked in the XML. Quickest: validate the invoice to get the exact location and, for amounts, the correct value.

Check your invoice for free

Paste the XML and see every error with the exact fix and the correct amounts.

Where it is checked in the XML

Context: /ubl:Invoice | /cn:CreditNote

Test (XPath):

(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/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=false()]/cac:TaxCategory[normalize-space(cbc:ID) = 'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))

Related rules

• BR-IC-01 Intra-community supply: VAT breakdown for this category missing
• BR-IC-02 Intra-community supply: seller VAT identifier missing
• BR-IC-04 Intra-community supply: seller VAT identifier missing (charge)
• BR-IC-05 Intra-community supply: wrong VAT rate on a line
• BR-IC-06 Intra-community supply: wrong VAT rate on an allowance
• BR-IC-07 Intra-community supply: wrong VAT rate on a charge
• BR-IC-08 Intra-community supply: wrong taxable amount in the VAT breakdown
• BR-IC-09 Intra-community supply: wrong VAT amount in the VAT breakdown
• BR-IC-10 Intra-community supply: exemption reason missing or not allowed
• BR-IC-11 Intra-community supply: actual delivery date or invoicing period missing
• BR-IC-12 Intra-community supply: deliver-to country missing