BR-IC-05 - Intra-community: line VAT rate must be zero
In an invoice line where the VAT category code (BT-151) is "Intra-community supply", the invoiced item VAT rate (BT-152) must be 0.
BR-IC-05 - Intra-community: line VAT rate must be zero
In an invoice line where the VAT category code (BT-151) is "Intra-community supply", the invoiced item VAT rate (BT-152) must be 0.
What this rule checks
In an invoice line where the VAT category code (BT-151) is "Intra-community supply", the invoiced item VAT rate (BT-152) must be 0.
How to fix it
Set the line VAT rate (BT-152) to 0 for intra-community lines.
Validate against this rule
This rule is part of EN 16931. Check your invoice with the validator that matches your format:
Related rules
BR-IC-01Intra-community: exactly one VAT breakdownBR-IC-02Intra-community: seller & buyer VAT ID requiredBR-IC-10Intra-community: exemption reason requiredBR-IC-11Intra-community: delivery date or period requiredBR-IC-03Intra-community (allowance): seller & buyer VAT ID requiredBR-IC-04Intra-community (charge): seller & buyer VAT ID required
Source: CEN EN 16931 Schematron · Last verified: 2026-07-10
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