errorEN16931
BR-IC-05:When using this VAT category, the VAT rate must be 0 (zero). This category does not have a positive tax rate.
When using this VAT category, the VAT rate must be 0 (zero). This category does not have a positive tax rate.
We can fix this automatically
AUTO-FIX1. Find items with this category but non-zero rate. 2. Set rate to 0. 3. Or suggest different category if rate is intentional.
No manual changes needed
Upload and Fix NowWhy 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 exemption reason text missing from breakdown
- cbc:TaxExemptionReason element empty or not present for IC
- Human-readable IC justification required alongside code
- Exemption reason description not populated for category IC
- IC template missing free-text exemption explanation
Frequently Asked Questions
When using this VAT category, the VAT rate must be 0 (zero). This category does not have a positive tax rate.
When using this VAT category, the VAT rate must be 0 (zero). This category does not have a positive tax rate. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-IC-05 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-05 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues.
See Also
Last updated: 16 January 2026
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