BR-IC-02
Add both VAT numbers for the EU supply
ErrorEN 16931BT-31BT-48
Also available in:NederlandsFrançais
What it means
An intra-community supply line (K) requires the buyer’s VAT number and the seller’s or tax representative’s VAT number.
Typical causes
- The buyer’s VAT number is missing.
- The seller’s VAT number is not included in the export.
How to fix it
- Complete the buyer’s VAT number in the customer record.
- Enter the seller’s VAT number or the tax representative’s VAT number.
- Check that both are exported as VAT identifiers.
What the rule says (technical)
An Invoice that contains a line where the VAT category code is 'Intra-community supply' shall contain the Seller VAT identifier (or tax representative VAT identifier) and the Buyer VAT identifier.
Add both VAT numbers; intra-EU supplies are only exempt when the buyer is VAT registered in another member state.