Tools › SmartFormular E-Rechnung lite › Validation rules › BR-G-08

BR-G-08

The taxable amount for "export outside the EU" (G) in the VAT breakdown (BT-116) does not match the lines, allowances and charges of that …

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

What the message means

The taxable amount for "export outside the EU" (G) in the VAT breakdown (BT-116) does not match the lines, allowances and charges of that category.

What the issuer needs to change

Have the amounts recalculated; often a line has the wrong category or rate.

Fields concerned

BG-23 VAT breakdown
BT-92 document level allowance amount
BT-95 document level allowance VAT category code
BT-99 document level charge amount
BT-102 document level charge VAT category code
BT-116 VAT category taxable amount
BT-118 VAT category code
BT-131 invoice line net amount
BT-151 invoiced item VAT category code

Your invoice reports BR-G-08? Check it with SmartFormular E-Rechnung lite, free to try until 31 December 2026: the tool shows every finding with an explanation, the invoice in readable form and a GiroCode to pay – in your browser, no upload.

Check an e-invoice

Origin

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

Original rule text

In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Export outside the EU" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "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: /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
Test: not((exists(//cac:InvoiceLine) and (xs:decimal(../cbc:TaxableAmount) = (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='G']/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='G']/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='G']/xs:decimal(cbc:Amount))))) or (exists(//cac:CreditNoteLine) and (xs:decimal(../cbc:TaxableAmount) = (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='G']/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='G']/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='G']/xs:decimal(cbc:Amount))))))

CII

Context: //rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[. = 'G'][upper-case(../ram:TypeCode) = 'VAT']
Test: not((../ram:BasisAmount -1 < (round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement[ram:ApplicableTradeTax/ram:CategoryCode = 'G']/ram:SpecifiedTradeSettlementLineMonetarySummation/xs:decimal(ram:LineTotalAmount))*10*10)div 100) + (round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=true() and ram:CategoryTradeTax/ram:CategoryCode='G']/xs:decimal(ram:ActualAmount[1]))*10*10)div 100) - (round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=false() and ram:CategoryTradeTax/ram:CategoryCode='G']/xs:decimal(ram:ActualAmount[1]))*10*10)div 100)) and (../ram:BasisAmount +1 > (round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement[ram:ApplicableTradeTax/ram:CategoryCode = 'G']/ram:SpecifiedTradeSettlementLineMonetarySummation/xs:decimal(ram:LineTotalAmount))*10*10)div 100) + (round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=true() and ram:CategoryTradeTax/ram:CategoryCode='G']/xs:decimal(ram:ActualAmount[1]))*10*10)div 100) - (round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=false() and ram:CategoryTradeTax/ram:CategoryCode='G']/xs:decimal(ram:ActualAmount[1]))*10*10)div 100)))

Related rules

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
BR-G-07For a charge with "export outside the EU" (G) the VAT rate is wrong: it must be 0
BR-G-09With "export outside the EU" (G) the VAT amount in the breakdown (BT-117) must be 0
BR-G-10The invoice shows no VAT – category "export outside the EU" (G) – but gives no reason (BT-120 or BT-121)
BR-IC-01Lines, allowances or charges use the VAT category "intra-community supply" (K), but the VAT breakdown (BG-23) …

All validation rules

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