# BR-IC-2 — Intra-community (K): VAT ids missing

> https://billhorse.com/en/rules/br-ic-2/

## What does this error mean?

For an intra-community supply (category K) EN 16931 requires the Seller VAT identifier (BT-31) and the Buyer VAT identifier (BT-48) — both are preconditions for the exemption.

## How to fix it

Provide both parties' VAT ids (BT-31 and BT-48).