# BR-IC-10 — Intra-community (K): exemption reason missing

> https://billhorse.com/en/rules/br-ic-10/

## What does this error mean?

A VAT breakdown of category K (intra-community supply) must contain an exemption reason (BT-120) or code (BT-121).

## How to fix it

Add the exemption reason, e.g. "Intra-community supply" or the VATEX code vatex-eu-ic.