erroren16931

`BR-K-01`:Intra-community supply VAT treatment

VAT category K (intra-community) requires zero VAT and both party VAT numbers.

Fix this in your source system

MANUAL

Intra-community supply (VAT category K) requires: zero VAT rate, valid VAT numbers for both seller and buyer from different EU countries, and proper exemption reason. This involves multiple cross-field validations and must be configured correctly in your source system.

See the step-by-step instructions below to fix this error manually.

Why This Error Matters

Intra-EU goods supplies have specific VAT exemption rules.

How to Fix It

Use K category

For intra-EU B2B goods supply

Zero percent

Intra-community is zero-rated for seller

Both VAT numbers

Seller and buyer must have valid EU VAT IDs

Add reason

Reference Article 138

Code Example

<cac:TaxCategory>
  <cbc:ID>K</cbc:ID>
  <cbc:Percent>0</cbc:Percent>
  <cbc:TaxExemptionReasonCode>VATEX-EU-IC</cbc:TaxExemptionReasonCode>
  <cbc:TaxExemptionReason>Intra-community supply</cbc:TaxExemptionReason>
  <cac:TaxScheme>
    <cbc:ID>VAT</cbc:ID>
  </cac:TaxScheme>
</cac:TaxCategory>

Technical Details

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

Common Causes

Buyer VAT not verified
Wrong country buyer
Missing reason

Commonly Seen In

All invoicing software

Frequently Asked Questions

VAT category K (intra-community) requires zero VAT and both party VAT numbers.

Configure intra-EU supply correctly. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.

Yes, BR-K-01 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-K-01 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 supply vat treatment.

BR-K-01 is commonly seen in exports from All invoicing software. These software packages sometimes generate invoices that need adjustment to meet full compliance standards.

Related Errors

BR-AE-01

Reverse charge requires reason

BR-G-01

Export VAT category requirements

Last updated: 18 January 2026

Share this guide:

BR-K-01:Intra-community supply VAT treatment