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BR-G-03

For an allowance with "export outside the EU" (G), the seller's VAT number or tax number (BT-31, BT-32) is missing

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

What the message means

For an allowance with "export outside the EU" (G), the seller's VAT number or tax number (BT-31, BT-32) is missing.

What the issuer needs to change

Add the missing numbers.

Fields concerned

BG-20 document level allowances
BT-31 seller VAT identifier
BT-32 seller tax registration identifier
BT-63 seller tax representative VAT identifier
BT-95 document level allowance 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 a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).

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:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='G']) and (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID) or exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID))) or not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'])))

CII

Context: //ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=false()]/ram:CategoryTradeTax[ram:CategoryCode = 'G'][upper-case(ram:TypeCode) = 'VAT']
Test: not((//ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA'] or //ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA']))

Related rules

BR-E-10The invoice shows no VAT – category "exempt from VAT" (E) – but gives no reason (BT-120 or BT-121)
BR-G-01Lines, allowances or charges use the VAT category "export outside the EU" (G), but the VAT breakdown (BG-23) …
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-04For a charge with "export outside the EU" (G), the seller's VAT number or tax number (BT-31, BT-32) is missing
BR-G-05For a line with "export outside the EU" (G) the VAT rate is wrong: it must be 0
BR-G-06For an allowance with "export outside the EU" (G) the VAT rate is wrong: it must be 0

All validation rules

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