errorEN16931

BR-IC-03:When using this VAT category, the seller must have a VAT identifier, tax registration, or tax representative.

When using this VAT category, the seller must have a VAT identifier, tax registration, or tax representative.

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NEEDS INPUT

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

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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.

Common Causes

  • Intra-community VAT rate must be 0% but different value found
  • Category IC (intra-community) requires zero rate by definition
  • VAT percentage not set correctly for EU cross-border supply
  • Default rate applied instead of intra-community zero rate
  • cbc:Percent contains non-zero value for IC category

Frequently Asked Questions

When using this VAT category, the seller must have a VAT identifier, tax registration, or tax representative.
When using this VAT category, the seller must have a VAT identifier, tax registration, or tax representative. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-IC-03 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted.
Many instances of BR-IC-03 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues.

See Also

EN 16931 Validator

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Last updated: 18 January 2026

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