BR-IC-01 - Intra-community: exactly one VAT breakdown
An invoice with a line, allowance or charge whose VAT category code (BT-151 / BT-95 / BT-102) is "Intra-community supply" must contain exactly one VAT breakdown (BG-23) with the category code (BT-118) "Intra-community supply".
BR-IC-01 - Intra-community: exactly one VAT breakdown
An invoice with a line, allowance or charge whose VAT category code (BT-151 / BT-95 / BT-102) is "Intra-community supply" must contain exactly one VAT breakdown (BG-23) with the category code (BT-118) "Intra-community supply".
What this rule checks
An invoice with a line, allowance or charge whose VAT category code (BT-151 / BT-95 / BT-102) is "Intra-community supply" must contain exactly one VAT breakdown (BG-23) with the category code (BT-118) "Intra-community supply".
How to fix it
Group all intra-community amounts into a single VAT breakdown with category code K.
Validate against this rule
This rule is part of EN 16931. Check your invoice with the validator that matches your format:
Related rules
Source: CEN EN 16931 Schematron · Last verified: 2026-07-10
All validation rules