errorbusinessEN 16931

BR-IC-04:When using this VAT category, the seller must have a VAT identifier, tax...

Fix: This requires user input to resolve. Provide the correct value for `cac:AllowanceCharge` (BG-21) (BR-IC-04). Provide the required value in the free validator.

When using this VAT category, the seller must have a VAT identifier, tax registration, or tax representative (applies to `cac:AllowanceCharge`, rule BR-IC-04).

Severity
Fatal
Rule set
EN 16931
Country
All EU
Fix type
INPUT REQUIRED

Engine Classification

Business data required · Explicit input workflow · No assumptions made

Required input: Seller VAT Identifier (BT-31)

What is BR-IC-04?

BR-IC-04 is a fatal validation rule defined in the EN 16931 specification.

When this rule fires, the invoice is rejected by Peppol access points and never reaches the buyer.

Fix this error

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-04 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-04
  • ·Specification: EN 16931

How to Fix It

1.

Identify the missing data

When using this VAT category, the seller must have a VAT identifier, tax registration, or tax representative (applies to `cac:AllowanceCharge`, rule BR-IC-04).

2.

Provide the required value

This requires user input to resolve. Provide the correct value for `cac:AllowanceCharge` (BG-21) (BR-IC-04).

3.

Re-validate your invoice

Upload the corrected invoice to confirm BR-IC-04 is resolved.

Before / After

Failing XML
<Invoice>
  <cac:AllowanceCharge>INVALID_CODE</cac:AllowanceCharge>
</Invoice>
Corrected XML
<Invoice>
  <cac:AllowanceCharge>VALID_CODE</cac:AllowanceCharge>
</Invoice>

Technical Reference

SpecEN 16931
Strategy1. Check for existing VAT/tax identifiers. 2. If none, prompt for seller VAT number. 3. Add PartyTaxScheme.

Common Causes

  • ·Intra-community supply missing exemption reason code
  • ·cbc:TaxExemptionReasonCode required for IC transactions
  • ·VATEX code not provided for intra-community zero-rate treatment
  • ·IC requires explicit exemption justification code
  • ·Tax exemption reason code not mapped for category IC

Seeing this in production? The API handles BR-IC-04 automatically. See the fix response →

Frequently Asked Questions

When using this VAT category, the seller must have a VAT identifier, tax registration, or tax representative (applies to `cac:AllowanceCharge`, rule BR-IC-04).

This requires user input to resolve. Provide the correct value for `cac:AllowanceCharge` (BG-21) (BR-IC-04). You can also use Invoice Navigator's compliance engine to correct this automatically in your pipeline.

Yes, BR-IC-04 is a critical error that will cause invoice rejection. It must be fixed before submission.

Many instances of BR-IC-04 can be automatically corrected using Invoice Navigator's compliance engine. The fix is applied in your pipeline with full audit evidence.

Related Errors

BR-37Each Document level charge (BG-21) shall have a Document level charge VAT...BR-AE-07Document level charge with reverse charge must have 0% VAT rateBR-AF-01When an invoice contains items, allowances, or charges with VAT category...

Related Content

Learn
Free EN 16931 ValidatorValidate EN 16931 Invoices for germany
Glossary
Evidence Packe-Reporting
Errors
Invoice must have an issue dateMissing invoice type code
Answers
What is the difference between B2G and B2B e-invoicing?
Regulations
EN 16931

Last updated: 14 April 2026

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