BR-IC-02:Intra-community requires both VAT IDs
Intra-community supply requires seller and buyer VAT IDs.
Engine Classification
Business data required · Explicit input workflow · No assumptions made
Required input: Seller VAT Identifier (BT-31), Buyer VAT Identifier (BT-48)
What is BR-IC-02?
BR-IC-02 is a fatal validation rule defined in the EN 16931 specification. It validates the CompanyID element in the UBL invoice XML.
When this rule fires, the invoice is non-compliant and will be rejected by Peppol access points and national validation services. The sending system receives a rejection response and the invoice does not reach the buyer.
Target path: XPath: Both parties need PartyTaxScheme/CompanyID
Why This Error Matters
Invoice will be rejected. Intra-community supply (category IC) requires both seller and buyer VAT numbers for reverse charge mechanism. Missing elements prevent cross-border VAT compliance verification.
BR-IC-02 is a hard failure. Invoices that trigger this rule are rejected at the access point and never reach the recipient. In Peppol networks, this means your sending system receives an MLR (Message Level Response) with a rejection status. The invoice must be corrected and re-sent, adding delay to your payment cycle.
Validator Behavior
- ·Causes invoice rejection
- ·Error returned: BR-IC-02
- ·Specification: EN 16931
How to Fix It
Verify seller VAT
Must have origin country prefix
Verify buyer VAT
Must have destination country prefix
Before / After
<Invoice> <cac:InvoiceLine>INVALID_CODE</cac:InvoiceLine> </Invoice>
<Invoice> <cac:InvoiceLine>VALID_CODE</cac:InvoiceLine> </Invoice>
Technical Reference
XPath: Both parties need PartyTaxScheme/CompanyIDCommon Causes
- ·Intra-community breakdown missing cbc:TaxCategoryCode element
- ·Tax category code not populated in IC breakdown entry
- ·cac:TaxCategory/cbc:ID element absent for intra-community
- ·IC template missing mandatory tax category identifier
- ·Tax subtotal structure incomplete for IC transactions
Seeing this in production? The API handles BR-IC-02 automatically. See the fix response →
Frequently Asked Questions
Intra-community supply requires seller and buyer VAT IDs.
Add VAT identifiers for both parties. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-IC-02 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted by the recipient's system.
Many instances of BR-IC-02 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including intra-community requires both vat ids.
See Also
Related Errors
Last updated: 27 February 2026
Handle BR-IC-02 Automatically in Your Pipeline
The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.