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BR-IC-07:Intra-community requires reason

VAT category K must have exemption reason.

We can fix this automatically

AUTO-FIX

1. Find items with this category but non-zero rate. 2. Set rate to 0. 3. Or suggest different category if rate is intentional.

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Why This Error Matters

Invoice will be rejected. Intra-community supply (category IC) charges must have 0% VAT rate because the buyer accounts for VAT via reverse charge mechanism. Non-zero rate violates EU cross-border rules.

How to Fix It

1

Add reason

Use VATEX-EU-IC code

2

Or add text

"Intra-community supply"

Technical Details

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

Common Causes

  • Document charge with IC category has non-zero VAT rate
  • BT-103 cbc:Percent contains positive value instead of 0
  • Intra-community charges must use 0% rate for reverse charge
  • Default VAT rate applied instead of IC zero rate
  • Export template not configured for IC charge rate rules

Frequently Asked Questions

VAT category K must have exemption reason.
Add TaxExemptionReasonCode VATEX-EU-IC. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-IC-07 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-07 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 requires reason.

See Also

Related Errors

Last updated: 16 January 2026

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