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BR-G-01

Lines, allowances or charges use the VAT category "export outside the EU" (G), but the VAT breakdown (BG-23) does not list it correctly

Validation rule of EN 16931 (CEN, rule set 1.3.16) · Level: Error

What the message means

Lines, allowances or charges use the VAT category "export outside the EU" (G), but the VAT breakdown (BG-23) does not list it correctly.

What the issuer needs to change

Add a VAT breakdown entry for G (exactly one).

Fields concerned

BG-20 document level allowances
BG-21 document level charges
BG-23 VAT breakdown
BG-25 invoice line
BT-95 document level allowance VAT category code
BT-102 document level charge VAT category code
BT-118 VAT category code
BT-151 invoiced item VAT category code

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Origin

Rule set: EN 16931 (CEN, rule set 1.3.16)
Syntax: CII, UBL
Level: Error

Original rule text

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".

Source: CEN/TC 434, EN 16931 validation rules 1.3.16, European Union Public Licence 1.2

Technical details for IT

UBL

Context: /ubl:Invoice | /cn:CreditNote
Test: not(((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'])))

CII

Context: /rsm:CrossIndustryInvoice
Test: not((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']))))

Related rules

BR-E-08The taxable amount for "exempt from VAT" (E) in the VAT breakdown (BT-116) does not match the lines, …
BR-E-09With "exempt from VAT" (E) the VAT amount in the breakdown (BT-117) must be 0
BR-E-10The invoice shows no VAT – category "exempt from VAT" (E) – but gives no reason (BT-120 or BT-121)
BR-G-02For lines with "export outside the EU" (G), the seller's VAT number or tax number (BT-31, BT-32) is missing
BR-G-03For an allowance with "export outside the EU" (G), the seller's VAT number or tax number (BT-31, BT-32) is …
BR-G-04For a charge with "export outside the EU" (G), the seller's VAT number or tax number (BT-31, BT-32) is missing

All validation rules

Technical explanation by robin.vision, not tax or legal advice. Rules as of 31 August 2026 (KoSIT validator configuration).