{
  "id": "BR-IC-10",
  "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": "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).",
  "statement_lang": "en",
  "context": "/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']",
  "test": "exists(cbc:TaxExemptionReason) or (exists(cbc:TaxExemptionReasonCode) )",
  "meaning": "A VAT breakdown whose category is \"Intra-community supply\" must include a VAT exemption reason code (BT-121) that means \"Intra-community supply\", or the exemption reason text (BT-120) \"Intra-community supply\" (or the equivalent standard text in another language). The official message says \"with the VAT Category code\". The published test is exists(cbc:TaxExemptionReason) or (exists(cbc:TaxExemptionReasonCode) ) with a space before the closing parenthesis. It only checks that one of those two elements exists. It does not compare the text.",
  "fix": "On the K VAT breakdown, provide an exemption reason code that means \"Intra-community supply\", or set the exemption reason text to \"Intra-community supply\" or the equivalent standard text in another language.",
  "example_fail": "A VAT breakdown category code is K and both the exemption reason text and the exemption reason code are absent.",
  "example_pass": "That breakdown includes the exemption reason text \"Intra-community supply\" (or the equivalent standard text in another language), or a reason code that means \"Intra-community supply\".",
  "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-10/",
  "source_retrieved": "2026-10-17",
  "last_verified": "2026-10-17"
}