BR-IC-08:The taxable amount for this VAT category must equal the sum of line amounts...
The taxable amount for this VAT category must equal the sum of line amounts minus allowances plus charges for this category (applies to `cac:TaxSubtotal`, rule BR-IC-08).
Engine Classification
Financial or legal field · Modification blocked by policy
Reason: VAT taxable amount calculation requires verification against source documents. Incorrect amounts could result in tax filing errors and penalties.
What is BR-IC-08?
BR-IC-08 is a fatal validation rule defined in the EN 16931 specification. It checks whether the taxable amount for this vat category must equal the sum of line amounts....
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.
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-08 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-08
- ·Specification: EN 16931
Before / After
<cac:TaxTotal> <cac:TaxSubtotal>999.99</cac:TaxSubtotal> <!-- Does not match expected calculation --> </cac:TaxTotal>
<cac:TaxTotal> <cac:TaxSubtotal>100.00</cac:TaxSubtotal> <!-- Matches expected calculation --> </cac:TaxTotal>
Technical Reference
Common Causes
- ·Intra-community breakdown shows non-zero taxable amount
- ·Category IC taxable base should reflect line amounts correctly
- ·cbc:TaxableAmount calculation error for IC category
- ·Sum of IC lines does not match breakdown taxable amount
- ·IC taxable base incorrectly computed or formatted
Seeing this in production? The API handles BR-IC-08 automatically. See the fix response →
See Also
Related Errors
Last updated: 27 February 2026
Handle BR-IC-08 Automatically in Your Pipeline
The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.