BR-G-01

fatalEN 16931EN 16931 business ruleCIIUBLBG-20BG-21BG-23BG-25BT-102BT-118BT-151BT-95

An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Export outside the EU" shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with "Export outside the EU".

Why it fails

The invoice has at least one line, allowance or charge with VAT category Export outside the EU (G), but the VAT breakdown (BG-23) has no group for that category.

How to fix it

Add a VAT breakdown group (BG-23) with VAT category code G and its taxable amount (BT-116) — the sum of the net amounts in that category. Set the VAT rate (BT-119) to 0 and the VAT category tax amount (BT-117) to 0 (BR-G-09), and add the exemption reason text (BT-120) "Export outside the EU" — BR-G-10 expects that standard wording. A category code used anywhere on the invoice needs exactly one matching VAT breakdown group (BG-23) — the breakdown is a summary per category, not per line.

What the validator checks

CII — context /rsm:CrossIndustryInvoice

(count(//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='G'])=0 and count(//ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='G'])=0 and count(//ram:CategoryTradeTax[ram:CategoryCode='G'])=0) or ( count(//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='G'])=1 and (exists(//ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='G']) or exists(//ram:CategoryTradeTax[ram:CategoryCode='G'])))

UBL — context /ubl:Invoice | /cn:CreditNote

((exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'G']) or exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'G'])) and (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'G']) = 1)) or (not(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'G']) and not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'G']))

Related rules

Part of BR-G — Export outside the EU.

• BR-G-02
• BR-G-03
• BR-G-04
• BR-G-05
• BR-G-06
• BR-G-07
• BR-G-08
• BR-G-09
• BR-G-10

Check your own invoice against BR-G-01