What it means
When the VAT breakdown contains category K (intra-community supply), the invoice must give the actual delivery date (BT-72) or an invoicing period (BG-14).
Why it matters
The tax point of an intra-community supply depends on when it took place, and both parties report it in their EC Sales List and VAT return for that period. Without a date the supply cannot be placed in time, so the invoice is rejected.
How to fix it
Enter the delivery date of the goods in the delivery details of your invoicing software, or the start and end date of the services, then export again. In UBL these are cac:Delivery/cbc:ActualDeliveryDate and cac:InvoicePeriod.
The rule as published
In an Invoice with a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the Actual delivery date (BT-72) or the Invoicing period (BG-14) shall not be blank. Business terms: BG-14, BG-23, BT-72, BT-118
Where this rule applies
| Rule set | Version |
|---|---|
| EN 16931 (UBL) | 1.3.17 |
| EN 16931 (UBL credit note) | 1.3.17 |
| EN 16931 (CII) | 1.3.17 |
| XRechnung 3.0 (UBL) | 3.0.2 |
| XRechnung 3.0 (UBL credit note) | 3.0.2 |
| XRechnung 3.0 (CII) | 3.0.2 |
| Peppol BIS Billing 3.0 (invoice) | 2026.5 |
| Peppol BIS Billing 3.0 (credit note) | 2026.5 |
| Factur-X 1.09 BASIC WL | 1.0.9-2 |
| Factur-X 1.09 BASIC | 1.0.9-2 |
| Factur-X 1.09 EN 16931 | 1.0.9-2 |
| Factur-X 1.09 EXTENDED | 1.0.9-2 |
| ZUGFeRD 2.5 BASIC WL | 2.5.2 |
| ZUGFeRD 2.5 BASIC | 2.5.2 |
| ZUGFeRD 2.5 EN 16931 | 2.5.2 |
| ZUGFeRD 2.5 EXTENDED | 2.5.2 |
| SI-UBL 2.0 / NLCIUS (invoice) | 2.0.3.13 |
| SI-UBL 2.0 / NLCIUS (credit note) | 2.0.3.13 |
| NLCIUS (CII) | 1.0.3.13 |
| France CTC (UBL invoice) | 1.4.0-04 |
| France CTC (UBL credit note) | 1.4.0-04 |
| France CTC (CII) | 1.4.0-04 |
| CIUS-RO UBL Invoice 1.0.9 | 1.0.9 |
| CIUS-RO UBL Credit Note 1.0.9 | 1.0.9 |
Check your file
Drop your e-invoice to see whether BR-IC-11 still fails, and which other rules do.
Related rules
- BR-47 VAT category code is required
- BR-AE-01 Reverse-charge items need a matching VAT breakdown entry
- BR-AE-08 The AE taxable amount must match the lines
- BR-AE-09 VAT in category AE must be 0
- BR-AE-10 Reverse charge needs the reverse charge note
- BR-AF-01 IGIC on the invoice needs an IGIC entry in the VAT breakdown