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BR-IC-01:Intra-community must be in breakdown

If any line uses VAT category K, breakdown must include K.

We can fix this automatically

AUTO-FIX

1. Find all lines/allowances/charges with this VAT category. 2. Ensure exactly one TaxSubtotal with matching category exists. 3. Create if missing.

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Why This Error Matters

Invoice will be rejected. Intra-community supply (category IC) requires both seller and buyer VAT numbers for reverse charge mechanism. Missing elements prevent cross-border VAT compliance verification.

How to Fix It

1

Check for K lines

Any line with category K?

2

Add breakdown

Include TaxSubtotal for K

Technical Details

XPath: /Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cbc:ID="K"]

Common Causes

  • Intra-community category IC used but no BG-23 breakdown exists
  • Invoice lines tagged IC but tax breakdown section missing entry
  • cac:TaxSubtotal for intra-community supply not generated
  • IC transactions require explicit zero-rate VAT breakdown
  • Tax breakdown missing despite intra-community category on lines

Frequently Asked Questions

If any line uses VAT category K, breakdown must include K.
Add TaxSubtotal with TaxCategory/ID = "K". You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-IC-01 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted by the recipient's system.
Many instances of BR-IC-01 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including intra-community must be in breakdown.

See Also

Related Errors

Last updated: 16 January 2026

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