BR-IC-03: Intra-community supplies need your VAT number and the buyer's (discount)

What it means

When a discount on the whole invoice has VAT category K (intra-community supply, BT-95), the invoice must contain the seller's VAT identifier (BT-31) or the VAT identifier of the seller's tax representative (BT-63), and the buyer's VAT identifier (BT-48).

Why it matters

A supply to a business in another EU country is only free of VAT when both parties are VAT registered and their numbers are on the invoice; the buyer then accounts for the VAT at home. Without both numbers the invoice is rejected.

How to fix it

Open your company profile in your invoicing software and fill in your VAT number with its country prefix, for example DE123456789 or NL123456789B01. If a tax representative handles VAT for you, their VAT number also counts. Then open the customer record and enter the buyer's VAT number, checked in the EU VIES service.

The rule as published

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48).

Business terms: BG-20, BT-31, BT-48, BT-63, BT-95

Where this rule applies