How do I fix BR-IC-09?

Invoice Navigator automatically fixes this issue by correcting the `cbc:TaxAmount` element in your Invoice (BR-IC-09). You can also use Invoice Navigator's compliance engine to correct this automatically in your pipeline.

Is BR-IC-09 a critical error?

Yes, BR-IC-09 is a critical error that will cause invoice rejection. It must be fixed before submission.

Can BR-IC-09 be automatically fixed?

Many instances of BR-IC-09 can be automatically corrected using Invoice Navigator's compliance engine. The fix is applied in your pipeline with full audit evidence.

errorEN 16931

`BR-IC-09`:The tax amount for this VAT category must be 0 (zero). This category does...

The tax amount for this VAT category must be 0 (zero). This category does not generate tax (applies to `cbc:TaxAmount`, rule BR-IC-09).

Severity

Fatal

Rule set

EN 16931

Country

All EU

Fix type

AUTO-FIX

Confidence

95%

Engine Classification

Set tax amount to 0 for intra-community supply VAT breakdown per EN16931 BR-IC-09

Confidence: 95% · Applied automatically in pipeline

What is BR-IC-09?

BR-IC-09 is a fatal validation rule defined in the EN 16931 specification. It validates the TaxAmount element under TaxSubtotal[cac:TaxCategory > ID='K'] 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: //cac:TaxTotal/cac:TaxSubtotal[cac:TaxCategory/cbc:ID='K']/cbc:TaxAmount

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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-09 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.

Invoice Navigator can automatically correct this error in your pipeline. The fix is applied with full audit evidence, so your compliance trail remains intact.

Validator Behavior

·Causes invoice rejection
·Error returned: BR-IC-09
·Specification: EN 16931

Before / After

Failing XML

<cac:TaxSubtotal>
  <cbc:TaxAmount>INVALID_CODE</cbc:TaxAmount>
</cac:TaxSubtotal>

Corrected XML

<cac:TaxSubtotal>
  <cbc:TaxAmount>VALID_CODE</cbc:TaxAmount>
</cac:TaxSubtotal>

Technical Reference

XPath//cac:TaxTotal/cac:TaxSubtotal[cac:TaxCategory/cbc:ID='K']/cbc:TaxAmount

SpecEN 16931

Operationset_value

StrategySet tax amount to 0 for intra-community supply VAT breakdown per EN16931 BR-IC-09

Common Causes

·Intra-community breakdown shows non-zero tax amount
·cbc:TaxAmount in IC breakdown must be 0.00
·Tax calculated on IC items despite zero-rate requirement
·Intra-community VAT amount field contains value instead of zero
·Tax engine computed amount when IC rate should be 0%

Seeing this in production? The API handles BR-IC-09 automatically. See the fix response →

Related Errors

BR-45

Each VAT breakdown (BG-23) shall have a VAT category taxable amount (BT-116).

BR-48

Document allowance tax category required

BR-AE-09

Reverse charge VAT breakdown tax amount must be zero

Last updated: 27 February 2026

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Handle BR-IC-09 Automatically in Your Pipeline

The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.

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BR-IC-09:The tax amount for this VAT category must be 0 (zero). This category does...