PEPPOL-EN16931-P0106 - Exemption code VATEX-EU-IC requires VAT category K

The reason code VATEX-EU-IC identifies an intra-Community supply of goods. When it appears in BT-121, the VAT category code (BT-118) of the breakdown must be K.

PEPPOL-EN16931-P0106 - Exemption code VATEX-EU-IC requires VAT category K

The reason code VATEX-EU-IC identifies an intra-Community supply of goods. When it appears in BT-121, the VAT category code (BT-118) of the breakdown must be K. This is a Peppol BIS Billing 3.0 rule. It applies on top of the EN 16931 core standard, on invoices exchanged over the Peppol network.

VAT - Intra-communityPeppol BIS 3.0BT-121 Error

This is a Peppol BIS Billing 3.0 rule. It applies on top of the EN 16931 core standard, on invoices exchanged over the Peppol network.

What this rule checks

The reason code VATEX-EU-IC identifies an intra-Community supply of goods. When it appears in BT-121, the VAT category code (BT-118) of the breakdown must be K.

How to fix it

In the cac:TaxSubtotal concerned, set cac:TaxCategory/cbc:ID to K and check that the buyer VAT identifier (BT-48) is present.

Validate against this rule

This rule is part of EN 16931. Check your invoice with the validator that matches your format:

UBL / Peppol XRechnung Factur-X / ZUGFeRD

Source: OpenPeppol BIS Billing 3.0 · Last verified: 2026-07-10

All validation rules

PEPPOL-EN16931-P0106 - Exemption code VATEX-EU-IC requires VAT category K