BR-IC-02:Intra-community requires both VAT IDs
Fix: This requires user input to resolve. Provide the correct value for `cac:InvoiceLine` (BG-25) (BR-IC-02). Provide the required value in the free validator.
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 rejected by Peppol access points and never reaches 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 — the invoice must be corrected and re-sent before it can reach the recipient.
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.
This requires user input to resolve. Provide the correct value for `cac:InvoiceLine` (BG-25) (BR-IC-02). Invoice Navigator detects this error and prompts for the required business data before applying a safe fix.
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.
BR-IC-02 requires specific business data to resolve. Invoice Navigator detects the error and guides you through providing the needed information, then applies the fix with full audit documentation.
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Last updated: 25 April 2026
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