Fehlercodes · EN 16931

BR-IC-05Teilweise

Intra-community supply invoice line must have a VAT rate of zero

So lautet die Ablehnung wörtlich: „[BR-IC-05] BR-IC-05 fires when an invoice line (BG-25) whose invoiced item VAT category code (BT-151) is 'Intra-community supply' (code K) carries an invoiced item VAT rate (BT-152) other than 0. Intra-community B2B supplies are reverse-charged to the customer, so the seller must show a 0 rate. It is the category-K member of the EN 16931 line-rate family (BR-S-05, BR-Z-05, BR-E-05, BR-AE-05, BR-G-05, BR-O-05).“

The schematron requires every cac:InvoiceLine where cac:Item/cac:ClassifiedTaxCategory/cbc:ID = K to have cbc:Percent = 0. Failures: the line keeps the domestic rate after the category was switched to K; the wrong category entirely (a domestic S sale tagged K); a null/absent Percent rendered as a non-zero default; reverse charge applied at document level but the line rate not zeroed; a copied template line not reset.

Was Sie bereithaltenDie korrekten Werte aus Ihrer Buchhaltung; wir zeigen Ihnen, welche Stelle betroffen ist.
Was wir tunFind every line with category K. If the rate is non-zero, decide intent: if the supply is genuinely intra-community, set cbc:Percent to 0 (the buyer self-accounts for VAT); if the buyer is actually domestic, change the category from K to the correct code (usually S) and keep the rate. Also confirm valid seller (BT-31) and buyer (BT-48) VAT IDs and a VATEX-EU-IC exemption reason, then recompute the K subtotal (TaxAmount 0) and totals.
Wenn Sie es selbst im Rechnungssystem eintragen
Vorher
<cac:InvoiceLine><cbc:ID>1</cbc:ID><cbc:InvoicedQuantity unitCode="C62">10</cbc:InvoicedQuantity><cbc:LineExtensionAmount currencyID="EUR">2000.00</cbc:LineExtensionAmount><cac:Item><cbc:Name>Industrial sensors</cbc:Name><cac:ClassifiedTaxCategory><cbc:ID>K</cbc:ID><cbc:Percent>21</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:ClassifiedTaxCategory></cac:Item></cac:InvoiceLine>
Nachher
<cac:InvoiceLine><cbc:ID>1</cbc:ID><cbc:InvoicedQuantity unitCode="C62">10</cbc:InvoicedQuantity><cbc:LineExtensionAmount currencyID="EUR">2000.00</cbc:LineExtensionAmount><cac:Item><cbc:Name>Industrial sensors</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:InvoiceLine>
So sieht der Befund ausBeispiel
BefundPrüfung nötig · BR-IC-05
Stelle//cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[cbc:ID='K']/cbc:Percent
Von IhnenDie korrekten Werte
DanachErneute Prüfung
NachweisSHA-256 und /verify-Link nach der Prüfung
Tritt oft zusammen auf
BR-16Invoice must contain at least one lineBR-24Invoice line net amount requiredBR-AE-05Reverse charge invoice line must have 0% VAT rate