errorEN16931

BR-IC-12:Missing delivery country for intra-community supply. Invoices with VAT category "Intra-community supply" (K) must specif

Missing delivery country for intra-community supply. Invoices with VAT category "Intra-community supply" (K) must specify the delivery country code (BT-80).

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1. Check VAT category consistency. 2. Ensure rates match categories. 3. Add missing identifiers.

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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 invoice line missing required attributes
  • Line-level IC category usage missing mandatory elements
  • cac:InvoiceLine with IC category has incomplete tax information
  • Line item VAT classification incomplete for intra-community
  • IC line item structure missing required tax category details

Frequently Asked Questions

Missing delivery country for intra-community supply. Invoices with VAT category "Intra-community supply" (K) must specify the delivery country code (BT-80).
Missing delivery country for intra-community supply. Invoices with VAT category "Intra-community supply" (K) must specify the delivery country code (BT-80). You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-IC-12 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-12 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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