BR-IC (Intra-community supply rules)

BR-IC is the set of European e-invoice rules for intra-community supplies of goods.

Definition

The BR-IC prefix in EN 16931 covers VAT category K, the intra-community supply of goods: an exempt sale between two VAT-registered taxable persons in two different member states of the European Union.

What the rules check

The BR-IC rules require, among other things, that:

• the VAT rate equals 0 and the VAT amount is zero for category K;
• both the seller and the buyer have an intra-community VAT number;
• the breakdown carries an exemption reason (text and/or code).

Good to know

The category code is K in the EN 16931 code lists, but the matching rule group is named BR-IC (intra-community). The exemption is only valid with a valid buyer VAT number (checkable through VIES) and proof that the goods left the country of dispatch.