BR-IC-02 error EN 16931

BR-IC-02 — intra-community supply without seller VAT ID

What it means

An intra-community supply (category K) is a zero-rated cross-border EU sale. Both parties must be VAT-registered for it to qualify, so the seller’s VAT identifier (BT-31) is mandatory; BR-IC-04 requires the buyer’s.

What triggers it

Any line uses category K and seller.vatId is empty.

How to fix it

Set both parties’ VAT IDs:

{ "seller": { "vatId": "HU12345678" }, "buyer": { "vatId": "DE123456789" } }

Intra-community (K) and reverse charge (AE) are different mechanisms — K is the zero-rated goods supply within the EU; use the category your transaction actually is.

Check your invoice now. Paste it into the free validator — it flags BR-IC-02 and every other EN 16931, Peppol and XRechnung rule, each with the fix.

Or run the same check via API:

curl -X POST https://fakturwire.com/v1/validate \
  -H "authorization: Bearer $FW_KEY" \
  -d '{"invoice": { ... }, "profile": "en16931"}'

Related rules

← All EN 16931 / Peppol / XRechnung rules