BR-IC-02 - Intra-community: seller & buyer VAT ID required
An invoice with an "Intra-community supply" line (BT-151) must contain the Seller VAT identifier (BT-31) or the Seller tax representative VAT identifier (BT-63), and the Buyer VAT identifier (BT-48).
BR-IC-02 - Intra-community: seller & buyer VAT ID required
An invoice with an "Intra-community supply" line (BT-151) must contain the Seller VAT identifier (BT-31) or the Seller tax representative VAT identifier (BT-63), and the Buyer VAT identifier (BT-48).
What this rule checks
An invoice with an "Intra-community supply" line (BT-151) must 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
Add both the seller VAT identifier and the buyer VAT identifier (BT-48).
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