All error codes › BR-IC-10

BR-IC-10 – Intra-community supply: exemption reason missing or not allowed

What the rule says

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).

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: /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

Test (XPath):

exists(cbc:TaxExemptionReason) or (exists(cbc:TaxExemptionReasonCode) )

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-03 Intra-community supply: seller VAT identifier missing (allowance)
• 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-11 Intra-community supply: actual delivery date or invoicing period missing
• BR-IC-12 Intra-community supply: deliver-to country missing