BR-IC-10: A VAT breakdown (BG-23) with the VAT Category code (BT-118) "Intra-community supply"…
Peppol BIS Billing 3.0.20 · UBL
Original rule text
[BR-IC-10]-A VAT breakdown (BG-23) with the VAT Category code (BT-118) "Intra-community supply" shall have a VAT exemption reason code (BT-121), meaning "Intra-community supply" or the VAT exemption reason text (BT-120) "Intra-community supply" (or the equivalent standard text in another language).
exists(cbc:TaxExemptionReason) or (exists(cbc:TaxExemptionReasonCode) )BR-IC-10 is a fatal rule in the business layer of Peppol BIS Billing 3.0.20 · UBL. An invoice that breaks it is rejected. It refers to BG-23, BT-118, BT-121, BT-120.
What this rule requires
In UBL, for each cac:TaxCategory where cbc:ID is K and cac:TaxScheme/cbc:ID is VAT (VAT breakdown with category code "Intra-community supply"), the rule requires that at least one of cbc:TaxExemptionReason or cbc:TaxExemptionReasonCode is present. The XPath test is exists(cbc:TaxExemptionReason) or (exists(cbc:TaxExemptionReasonCode)), so only presence is checked, not the value. A document fails when neither element exists in such a cac:TaxCategory.
How to fix
Add a cbc:TaxExemptionReason text element and/or a cbc:TaxExemptionReasonCode element to the relevant cac:TaxCategory. The rule message expects the exemption reason to indicate "Intra-community supply" or an equivalent standard text in another language, so use such a value. Ensure the element is placed within the same cac:TaxCategory that has cbc:ID = K.
Guidance on this rule. The original text above is authoritative.
Where to go next
No published Peppol BIS Billing UBL release comparison lists a change to BR-IC-10.
Validate an invoice against these rules · All release changes