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BR-IC-10 - Intra-community: exemption reason required

A VAT breakdown (BG-23) with the category code (BT-118) "Intra-community supply" must have a VAT exemption reason code (BT-121) meaning "Intra-community supply" or the corresponding exemption reason text (BT-120).

BR-IC-10 - Intra-community: exemption reason required

A VAT breakdown (BG-23) with the category code (BT-118) "Intra-community supply" must have a VAT exemption reason code (BT-121) meaning "Intra-community supply" or the corresponding exemption reason text (BT-120).

VAT - Intra-communityEN 16931BT-121 Error

What this rule checks

A VAT breakdown (BG-23) with the category code (BT-118) "Intra-community supply" must have a VAT exemption reason code (BT-121) meaning "Intra-community supply" or the corresponding exemption reason text (BT-120).

How to fix it

Add the exemption reason code (BT-121) "VATEX-EU-IC" or the text "Intra-community supply".

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-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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