errorEN 16931

`BR-IC-02`:Intra-community requires both VAT IDs

Intra-community supply requires seller and buyer VAT IDs.

Severity

Fatal

Rule set

EN 16931

Country

All EU

Fix type

INPUT REQUIRED

Engine Classification

Business data required · Explicit input workflow · No assumptions made

Required input: Seller VAT Identifier (BT-31), Buyer VAT Identifier (BT-48)

What is BR-IC-02?

BR-IC-02 is a fatal validation rule defined in the EN 16931 specification. It validates the CompanyID element in the UBL invoice XML.

When this rule fires, the invoice is non-compliant and will be rejected by Peppol access points and national validation services. The sending system receives a rejection response and the invoice does not reach the buyer.

Target path: XPath: Both parties need PartyTaxScheme/CompanyID

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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.

BR-IC-02 is a hard failure. Invoices that trigger this rule are rejected at the access point and never reach the recipient. In Peppol networks, this means your sending system receives an MLR (Message Level Response) with a rejection status. The invoice must be corrected and re-sent, adding delay to your payment cycle.

Validator Behavior

·Causes invoice rejection
·Error returned: BR-IC-02
·Specification: EN 16931

How to Fix It

Verify seller VAT

Must have origin country prefix

Verify buyer VAT

Must have destination country prefix

Before / After

Failing XML

<Invoice>
  <cac:InvoiceLine>INVALID_CODE</cac:InvoiceLine>
</Invoice>

Corrected XML

<Invoice>
  <cac:InvoiceLine>VALID_CODE</cac:InvoiceLine>
</Invoice>

Technical Reference

XPathXPath: Both parties need PartyTaxScheme/CompanyID

SpecEN 16931

Strategy1. Check for existing VAT/tax identifiers. 2. If none, prompt for seller VAT number. 3. Add PartyTaxScheme.

Common Causes

·Intra-community breakdown missing cbc:TaxCategoryCode element
·Tax category code not populated in IC breakdown entry
·cac:TaxCategory/cbc:ID element absent for intra-community
·IC template missing mandatory tax category identifier
·Tax subtotal structure incomplete for IC transactions

Seeing this in production? The API handles BR-IC-02 automatically. See the fix response →

Frequently Asked Questions

Intra-community supply requires seller and buyer VAT IDs.

This requires user input to resolve. Provide the correct value for `cac:InvoiceLine` (BG-25) (BR-IC-02). Invoice Navigator detects this error and prompts for the required business data before applying a safe fix.

Yes, BR-IC-02 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.

BR-IC-02 requires specific business data to resolve. Invoice Navigator detects the error and guides you through providing the needed information, then applies the fix with full audit documentation.

Resolve BR-IC-02 with Guided Input

The compliance engine detects this error and prompts for the required business data before applying a safe, auditable fix.

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BR-IC-02:Intra-community requires both VAT IDs