InvoiceGlass

Seller or buyer tax identifier missing (intra-EU supply) · BR-IC-02

  • Severity · Error
  • Applies to · UBL / CII
  • Editorial review pending

For a line in category K, the validator checks VAT identifiers on both sides. It expects the buyer’s own VAT identifier. The seller’s VAT identifier or their tax representative’s VAT identifier can satisfy the seller-side requirement.

As of

Who can correct it?

The sender can correct the invoice.

How to fix it

  1. Ask the sender for a corrected invoice that includes the missing VAT identification numbers.
  2. Give them your own VAT identification number if it is the one missing from the invoice.
  3. If you issued the invoice yourself: enter your VAT ID and your customer's VAT ID in your master data; for reverse charge and intra-EU supplies both belong on the invoice.

Rule text and source

Paraphrase · When a line uses category K (intra-EU supply), the rule requires the buyer’s VAT identifier and a VAT identifier on the seller’s side. The seller’s tax representative’s VAT identifier can satisfy the seller-side requirement.

Message to the sender

Subject: Invoice {invoiceNumber} – VAT identification numbers missing

Hello,

Thank you for your invoice {invoiceNumber} dated {issueDate}. The invoice contains an invoice line in the intra-EU supply category, which requires both your VAT identification number and ours to be stated (rule BR-IC-02). At least one of them is currently missing. Could you please send us a corrected invoice? If you need our VAT ID, we will gladly provide it.

Kind regards

Example

The invoice includes a line in category K, the seller’s VAT identifier and the buyer’s company registration number. The correction adds the buyer’s actual VAT identifier.

Related rules

Business terms

BG-25

Rule versions

CEN · EN 16931 (KoSIT) 1.3.16

CEN · EN 16931 1.3.17

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