BR-FXEXT-IC-01: Intra-community supply needs its own VAT breakdown entry

What it means

For CII in the Extended profiles of Factur-X and ZUGFeRD, the test requires category K to appear on both sides of the comparison, or on neither side. It compares header ApplicableTradeTax entries with line ApplicableTradeTax entries and any CategoryTradeTax or AppliedTradeTax elements. These normally represent lines (BG-25), invoice-level discounts (BG-20), invoice-level charges (BG-21) and logistics service charges (BG-X-42). The check looks for the line subtype inside ram:SpecifiedLineTradeSettlement, rather than on the parent line, so a non-DETAIL subtype on the parent does not exclude that line. It compares category codes, without matching rates or filtering TypeCode.

Why it matters

The VAT breakdown and the source entries need to use category K consistently. A missing breakdown entry and a breakdown entry without a matching source both create a mismatch.

How to fix it

Check the structured XML, not only the visible PDF. Compare BT-118 in BG-23 with BT-151 on lines, BT-95 on invoice-level discounts, BT-102 on invoice-level charges and BT-X-273 on logistics service charges. If a source correctly uses K, add the missing K breakdown entry. If only the breakdown uses K, correct or remove that entry after checking the source data. Correct any wrongly assigned source category, generate the file again and recheck it.

The rule as published

An Invoice that contains an Invoice line (BG-25) where the "Subtype of invoice line item" (BT-X-8) has the value "DETAIL" or is not specified, a Document level allowance (BG-20) or a Document level charge or tax (BG-21) or a Logistics Service Charge ( BG-X-42) where the VAT category code (BT-151, BT-95, BT-102, or BT-X-273) is “K” ("Intra-community supply") shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with “K” ("Intra-community supply").

Business terms: BG-20, BG-21, BG-23, BG-25, BT-95, BT-102, BT-118, BT-151

Where this rule applies