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BR-IC-12: Deliver to country code (BT-80) missing for intra-community supply

Official message

[BR-IC-12] In an Invoice with a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the Deliver to country code (BT-80) shall not be blank.

EN 16931 (CII) · Error · Message language: English · Version: xrechnung-3.0.2-validator-configuration-2026-08-31

[BR-IC-12] In an Invoice with a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the Deliver to country code (BT-80) shall not be blank.

EN 16931 (UBL) · Error · Message language: English · Version: xrechnung-3.0.2-validator-configuration-2026-08-31

[BR-IC-12] In an Invoice with a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the Deliver to country code (BT-80) shall not be blank.

Factur-X / ZUGFeRD EN 16931 · Error · Message language: English · Version: Factur-X 1.08 / ZUGFeRD 2.4
Severity
Error The invoice is invalid and may be rejected by the recipient.
Applies to
EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931
Affected fields
BG-23, BT-118, BT-80

What does this mean?

If the invoice contains a VAT breakdown (BG-23) with category K (Intra-community supply), the deliver to country code (BT-80) must be stated. It is missing.

Typical causes

No delivery address was given because the goods were delivered to the buyer address.
The delivery address contains only name or street, but no country.

How to fix the error

State the deliver to address (BG-15) with a country code according to ISO 3166-1 alpha-2, e.g. FR.
CII: ram:ApplicableHeaderTradeDelivery/ram:ShipToTradeParty/ram:PostalTradeAddress/ram:CountryID, UBL: cac:Delivery/cac:DeliveryLocation/cac:Address/cac:Country/cbc:IdentificationCode.

In E-Rechnungsfreund

In the invoice form ("Experte" view), section "Lieferadresse / abw. Empfänger (BG-13)" (delivery information), select "Abweichende Lieferadresse angeben" (state a different delivery address) and fill in the field "Land (BT-40/55)" (country), even if it equals the buyer country.

Example

Wrong

<ram:ApplicableHeaderTradeDelivery>
  <ram:ShipToTradeParty>
    <ram:Name>Acheteur SARL</ram:Name>
  </ram:ShipToTradeParty>
</ram:ApplicableHeaderTradeDelivery>

Correct

<ram:ApplicableHeaderTradeDelivery>
  <ram:ShipToTradeParty>
    <ram:Name>Acheteur SARL</ram:Name>
    <ram:PostalTradeAddress>
      <ram:CountryID>FR</ram:CountryID>
    </ram:PostalTradeAddress>
  </ram:ShipToTradeParty>
</ram:ApplicableHeaderTradeDelivery>
For developers: test expression per syntax

EN 16931 (CII) (CII)

Context: //rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[.= 'K'][upper-case(../ram:TypeCode) = 'VAT']

/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeDelivery/ram:ShipToTradeParty/ram:PostalTradeAddress/ram:CountryID

EN 16931 (UBL) (UBL)

Context: /ubl:Invoice | /cn:CreditNote

(exists(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'K']) and (string-length(cac:Delivery/cac:DeliveryLocation/cac:Address/cac:Country/cbc:IdentificationCode) >1)) or (not(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'K']))

Factur-X / ZUGFeRD EN 16931 (CII)

Technical ID in the source: FX-SCH-A-000145

Context: //rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[.= 'K']

/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeDelivery/ram:ShipToTradeParty/ram:PostalTradeAddress/ram:CountryID

Related validation rules

  • BR-IC-01: Not exactly one VAT breakdown for category K
  • BR-IC-02: Seller or buyer VAT identifier missing for invoice line with category K
  • BR-IC-03: Seller or buyer VAT identifier missing for document level allowance with category K
  • BR-IC-04: Seller or buyer VAT identifier missing for document level charge with category K
  • BR-IC-05: VAT rate of invoice line with category K is not 0
  • BR-IC-06: VAT rate of document level allowance with category K is not 0

Frequently asked questions

Is the country in the buyer address sufficient?

No. Only the country of the deliver to address (BT-80) is checked, in CII under ram:ShipToTradeParty, in UBL under cac:Delivery/cac:DeliveryLocation – even if it equals the buyer country.

Last updated:
Explanation of the validation rule, not legal or tax advice.