ValidateFin

BR-IC-03 - Intra-community (allowance): seller & buyer VAT ID required

An invoice with an "Intra-community supply" document-level allowance (BT-95) 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-03 - Intra-community (allowance): seller & buyer VAT ID required

An invoice with an "Intra-community supply" document-level allowance (BT-95) must contain the Seller VAT identifier (BT-31) or the Seller tax representative VAT identifier (BT-63), and the Buyer VAT identifier (BT-48).

VAT - Intra-communityEN 16931BT-95 Error

What this rule checks

An invoice with an "Intra-community supply" document-level allowance (BT-95) 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:

UBL / PeppolXRechnungFactur-X / ZUGFeRD

Related rules

BR-IC-01Intra-community: exactly one VAT breakdownBR-IC-02Intra-community: seller & buyer VAT ID requiredBR-IC-05Intra-community: line VAT rate must be zeroBR-IC-10Intra-community: exemption reason requiredBR-IC-11Intra-community: delivery date or period requiredBR-IC-04Intra-community (charge): seller & buyer VAT ID required

Source: CEN EN 16931 Schematron · Last verified: 2026-07-10

All validation rules