UBL Invoice — intra-Community supply (VAT category K)

Name: UBL Invoice — intra-Community supply (VAT category K) — UBL 2.1 Invoice sample file
Creator: ValidateFin
License: https://creativecommons.org/licenses/by/4.0/

Una entrega intracomunitaria válida (categoría de IVA K): mercancías expedidas desde Alemania a un comprador con NIF-IVA en Francia, exentas al amparo del artículo 138 de la Directiva 2006/112/CE. La categoría K exige dos datos que suelen olvidarse: BR-IC-11, una fecha de entrega efectiva (BT-72) o un periodo de facturación, y BR-IC-12, el país de entrega (BT-80). Sin ellos, la factura no acredita que los bienes salieron del país.

UBL 2.1 Invoice — Válido

Factura UBL (Peppol BIS 3.0) UBL 2.1 Invoice EN 16931 / Peppol BIS 3.0Resultado esperado: Válido

Lo que muestra este fichero

Transacciones	1
Total	3000,00 €

Última verificación: 2026-07-12Licencia: CC-BY-4.0

Descargar el fichero Abrir el validador correspondiente

Todas las partes, IBAN e importes siguientes son ficticios. Los IBAN son estructuralmente válidos —superan el mod-97— pero no corresponden a ninguna cuenta real.

Contenido del fichero

<?xml version="1.0" encoding="UTF-8"?>
<!--
  ValidateFin sample file — UBL invoice, Peppol BIS Billing 3.0 (EN 16931).
  INTRA-COMMUNITY SUPPLY (VAT category K): goods dispatched from Germany to a
  VAT-registered buyer in France, zero-rated under Article 138 of Council Directive
  2006/112/EC. The three rules people forget: BR-IC-11 (an actual delivery date or an
  invoicing period), BR-IC-12 (the deliver-to country) and BR-IC-10 (the exemption
  reason). Both VAT identifiers are mandatory (BR-IC-02, BR-IC-03).
  Expected validation result: VALID — 1 line, 3 000.00 EUR, VAT 0.00 EUR.

  All parties and account numbers are fictitious.
  Reference page: https://validatefin.com/en/resources/samples/ubl-invoice-intracommunity
  License: CC-BY-4.0
-->
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
  <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
  <cbc:ID>NWL-2026-0455</cbc:ID>
  <cbc:IssueDate>2026-03-09</cbc:IssueDate>
  <cbc:DueDate>2026-04-08</cbc:DueDate>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cbc:Note>Intra-Community supply — exempt under Article 138 of Council Directive 2006/112/EC.</cbc:Note>
  <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
  <cbc:BuyerReference>PO-2026-9002</cbc:BuyerReference>

  <cac:AccountingSupplierParty>
    <cac:Party>
      <cbc:EndpointID schemeID="9930">DE123456789</cbc:EndpointID>
      <cac:PartyName>
        <cbc:Name>Nordwind Logistik GmbH</cbc:Name>
      </cac:PartyName>
      <cac:PostalAddress>
        <cbc:StreetName>Speicherstrasse 12</cbc:StreetName>
        <cbc:CityName>Hamburg</cbc:CityName>
        <cbc:PostalZone>20457</cbc:PostalZone>
        <cac:Country>
          <cbc:IdentificationCode>DE</cbc:IdentificationCode>
        </cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>DE123456789</cbc:CompanyID>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Nordwind Logistik GmbH</cbc:RegistrationName>
        <cbc:CompanyID>HRB 98765</cbc:CompanyID>
      </cac:PartyLegalEntity>
      <cac:Contact>
        <cbc:Name>Rechnungsstelle</cbc:Name>
        <cbc:Telephone>+49 40 555 0100</cbc:Telephone>
        <cbc:ElectronicMail>[email protected]</cbc:ElectronicMail>
      </cac:Contact>
    </cac:Party>
  </cac:AccountingSupplierParty>

  <cac:AccountingCustomerParty>
    <cac:Party>
      <cbc:EndpointID schemeID="9957">FR40303265045</cbc:EndpointID>
      <cac:PartyName>
        <cbc:Name>Atlas Consulting SAS</cbc:Name>
      </cac:PartyName>
      <cac:PostalAddress>
        <cbc:StreetName>18 rue de la Boetie</cbc:StreetName>
        <cbc:CityName>Paris</cbc:CityName>
        <cbc:PostalZone>75008</cbc:PostalZone>
        <cac:Country>
          <cbc:IdentificationCode>FR</cbc:IdentificationCode>
        </cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>FR40303265045</cbc:CompanyID>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Atlas Consulting SAS</cbc:RegistrationName>
      </cac:PartyLegalEntity>
    </cac:Party>
  </cac:AccountingCustomerParty>

  <!-- BR-IC-11 (BT-72) and BR-IC-12 (BT-80): delivery date and deliver-to country -->
  <cac:Delivery>
    <cbc:ActualDeliveryDate>2026-03-07</cbc:ActualDeliveryDate>
    <cac:DeliveryLocation>
      <cac:Address>
        <cbc:StreetName>Zone logistique Nord, quai 4</cbc:StreetName>
        <cbc:CityName>Lille</cbc:CityName>
        <cbc:PostalZone>59000</cbc:PostalZone>
        <cac:Country>
          <cbc:IdentificationCode>FR</cbc:IdentificationCode>
        </cac:Country>
      </cac:Address>
    </cac:DeliveryLocation>
  </cac:Delivery>

  <cac:PaymentMeans>
    <cbc:PaymentMeansCode>30</cbc:PaymentMeansCode>
    <cbc:PaymentID>NWL-2026-0455</cbc:PaymentID>
    <cac:PayeeFinancialAccount>
      <cbc:ID>DE89370400440532013000</cbc:ID>
      <cbc:Name>Nordwind Logistik GmbH</cbc:Name>
    </cac:PayeeFinancialAccount>
  </cac:PaymentMeans>

  <cac:PaymentTerms>
    <cbc:Note>Net 30 days.</cbc:Note>
  </cac:PaymentTerms>

  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="EUR">3000.00</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
      <cac:TaxCategory>
        <cbc:ID>K</cbc:ID>
        <cbc:Percent>0</cbc:Percent>
        <cbc:TaxExemptionReasonCode>VATEX-EU-IC</cbc:TaxExemptionReasonCode>
        <cbc:TaxExemptionReason>Intra-Community supply</cbc:TaxExemptionReason>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>

  <cac:LegalMonetaryTotal>
    <cbc:LineExtensionAmount currencyID="EUR">3000.00</cbc:LineExtensionAmount>
    <cbc:TaxExclusiveAmount currencyID="EUR">3000.00</cbc:TaxExclusiveAmount>
    <cbc:TaxInclusiveAmount currencyID="EUR">3000.00</cbc:TaxInclusiveAmount>
    <cbc:PayableAmount currencyID="EUR">3000.00</cbc:PayableAmount>
  </cac:LegalMonetaryTotal>

  <cac:InvoiceLine>
    <cbc:ID>1</cbc:ID>
    <cbc:InvoicedQuantity unitCode="C62">4</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="EUR">3000.00</cbc:LineExtensionAmount>
    <cac:Item>
      <cbc:Description>Insulated shipping container, 1 200 L</cbc:Description>
      <cbc:Name>Shipping container</cbc:Name>
      <cac:ClassifiedTaxCategory>
        <cbc:ID>K</cbc:ID>
        <cbc:Percent>0</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:ClassifiedTaxCategory>
    </cac:Item>
    <cac:Price>
      <cbc:PriceAmount currencyID="EUR">750.00</cbc:PriceAmount>
    </cac:Price>
  </cac:InvoiceLine>
</Invoice>

Cómo sabemos que estos resultados se sostienen

Cada fichero de esta biblioteca pasa por el propio validador del sitio en cada build. El resultado esperado indicado arriba lo verifica un test automatizado: si un fichero dejara de coincidir con lo que afirma esta página, el build fallaría. Dos fixtures heredadas se repararon así antes de publicarse: tres IBAN no superaban el mod-97 y varios nombres usaban caracteres fuera del juego SEPA básico.

Factura UBL (Peppol BIS 3.0)

Todos los ficheros de ejemplo https://validatefin.com/samples/ubl-invoice-intracommunity.xml