BR-IC-06 - Intra-community (allowance): VAT rate must be zero
In a document-level allowance where the VAT category code (BT-95) is "Intra-community supply", the document-level allowance VAT rate (BT-96) must be 0.
BR-IC-06 - Intra-community (allowance): VAT rate must be zero
In a document-level allowance where the VAT category code (BT-95) is "Intra-community supply", the document-level allowance VAT rate (BT-96) must be 0.
What this rule checks
In a document-level allowance where the VAT category code (BT-95) is "Intra-community supply", the document-level allowance VAT rate (BT-96) must be 0.
How to fix it
Set the allowance VAT rate (BT-96) to 0.
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-05Intra-community: line VAT rate must be zeroBR-IC-10Intra-community: exemption reason requiredBR-IC-11Intra-community: delivery date or period requiredBR-IC-03Intra-community (allowance): seller & buyer VAT ID required
Source: CEN EN 16931 Schematron · Last verified: 2026-07-10
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