{
  "id": "BR-IC-05",
  "country": "EU",
  "syntax": "ubl",
  "group": "intra-community",
  "severity": "fatal",
  "severity_note": "fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-17.",
  "spec": "Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL",
  "statement": "In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is \"Intracommunity supply\" the Invoiced item VAT rate (BT-152) shall be 0 (zero).",
  "statement_lang": "en",
  "context": "cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] | cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']",
  "test": "(xs:decimal(cbc:Percent) = 0)",
  "meaning": "On an invoice line whose VAT category is \"Intracommunity supply\", the line VAT rate (BT-152) must be 0. The official message spells that category without a hyphen. The published test checks that the percent, read as a decimal, equals 0 where the category code is K. The context writes cbc:ID) = 'K' with spaces around the equals sign.",
  "fix": "Set the line VAT rate (BT-152) to 0 on each line coded K.",
  "example_fail": "A line VAT category code is K and the line VAT rate is 19.",
  "example_pass": "A line VAT category code is K and the line VAT rate is 0.",
  "example_note": "Illustration of the condition in the official statement. Not an example published by the source.",
  "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-IC-05/",
  "source_retrieved": "2026-10-17",
  "last_verified": "2026-10-17"
}