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/

Uma transmissão intracomunitária válida (categoria de IVA K): bens expedidos da Alemanha para um adquirente registado em IVA em França, isentos ao abrigo do artigo 138.º da Diretiva 2006/112/CE. A categoria K exige dois dados que se esquecem: BR-IC-11, uma data de entrega efetiva (BT-72) ou um período de faturação, e BR-IC-12, o país de entrega (BT-80). Sem eles, a fatura não prova que os bens saíram do país.

UBL 2.1 Invoice — Válido

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

O que este ficheiro mostra

Transações	1
Total	€ 3.000,00

Última verificação: 2026-07-12Licença: CC-BY-4.0

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Todas as partes, IBAN e montantes abaixo são fictícios. Os IBAN são estruturalmente válidos — passam no mod-97 — mas não correspondem a nenhuma conta real.

Conteúdo do ficheiro

<?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>

Como sabemos que estes resultados se mantêm

Cada ficheiro desta biblioteca passa pelo próprio validador do site em cada build. O resultado esperado indicado acima é verificado por um teste automatizado: se um ficheiro deixasse de corresponder ao que esta página afirma, o build falharia. Duas fixtures herdadas foram reparadas assim antes da publicação: três IBAN falhavam o mod-97 e vários nomes usavam caracteres fora do conjunto SEPA básico.

Fatura UBL (Peppol BIS 3.0)

Todos os ficheiros de exemplo https://validatefin.com/samples/ubl-invoice-intracommunity.xml