BR-IC-08 - Intra-community: taxable amount must match the lines
In a VAT breakdown (BG-23) where the category code (BT-118) is "Intra-community supply", the VAT category taxable amount (BT-116) must equal the sum of invoice line net amounts (BT-131), plus document-level charges (BT-99), minus document-level allowances (BT-92), for all intra-community lines, charges and allowances.
BR-IC-08 - Intra-community: taxable amount must match the lines
In a VAT breakdown (BG-23) where the category code (BT-118) is "Intra-community supply", the VAT category taxable amount (BT-116) must equal the sum of invoice line net amounts (BT-131), plus document-level charges (BT-99), minus document-level allowances (BT-92), for all intra-community lines, charges and allowances.
What this rule checks
In a VAT breakdown (BG-23) where the category code (BT-118) is "Intra-community supply", the VAT category taxable amount (BT-116) must equal the sum of invoice line net amounts (BT-131), plus document-level charges (BT-99), minus document-level allowances (BT-92), for all intra-community lines, charges and allowances.
How to fix it
Recompute BT-116 as Σ line net amounts + Σ charges − Σ allowances for the intra-community items.
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