# BR-IC-05

Quoted from a public specification. This page is not a validator, and it is not tax, legal, or accounting advice.

- Country: EU
- Syntax: UBL
- Severity: fatal
- Statement language: en
- Last verified: 2026-10-17

## Official 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).

Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-IC-05/

Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL

Severity note: fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-17.

## Plain-language reading

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.

## What to change

Set the line VAT rate (BT-152) to 0 on each line coded K.

## Illustration

Illustration of the condition in the official statement. Not an example published by the source.

**Fails the stated condition.** A line VAT category code is K and the line VAT rate is 19.

**Passes the stated condition.** A line VAT category code is K and the line VAT rate is 0.

## Published context and test

Copied from the source. Not reimplemented on this page.

```
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']
```

```
(xs:decimal(cbc:Percent) = 0)
```

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