BR-IC-11: In an Invoice with a VAT breakdown (BG-23) where the VAT category code (BT-118) is…

The rule requires that any invoice or credit note with a VAT breakdown (BG-23) where the VAT category code (BT-118) is 'Intra-community supply' (code K) and the tax scheme is VAT must also provide either an actual delivery date (BT-72) or an invoicing period (BG-14). In UBL, if a cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory has cbc:ID exactly K and its cac:TaxScheme/cbc:ID is VAT (case-insensitive), then either cac:Delivery/cbc:ActualDeliveryDate must have a value with string length greater than 1, or cac:InvoicePeriod must contain at least one child element. In CII, the rule applies to a ram:CategoryCode element with value K and parent ram:TypeCode equal to VAT; the document must then contain either ram:ActualDeliverySupplyChainEvent/ram:OccurrenceDateTime/udt:DateTimeString, or a ram:BillingSpecifiedPeriod under the same ram:ApplicableHeaderTradeSettlement with ram:StartDateTime or ram:EndDateTime.

When the VAT category code is K (intra-community supply), add the missing information. In UBL, include either cac:Delivery/cbc:ActualDeliveryDate with a valid date, or a cac:InvoicePeriod with at least one child element such as cbc:StartDate or cbc:EndDate. In CII, include either ram:ActualDeliverySupplyChainEvent/ram:OccurrenceDateTime/udt:DateTimeString with a valid date-time, or ensure a ram:BillingSpecifiedPeriod exists as a child of ram:ApplicableHeaderTradeSettlement containing at least ram:StartDateTime or ram:EndDateTime.