Tools › SmartFormular E-Rechnung lite › Validation rules › BR-G-09
BR-G-09
With "export outside the EU" (G) the VAT amount in the breakdown (BT-117) must be 0
What the message means
With "export outside the EU" (G) the VAT amount in the breakdown (BT-117) must be 0.
What the issuer needs to change
Set the VAT amount to 0 or check the category.
Fields concerned
BG-23VAT breakdownBT-117VAT category tax amountBT-118VAT category code
Your invoice reports BR-G-09? 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-invoiceOrigin
- Rule set
- EN 16931 (CEN, rule set 1.3.16)
- Syntax
- CII, UBL
- Level
- Error
Original rule text
The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Export outside the EU" shall be 0 (zero).
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(xs:decimal(../cbc:TaxAmount) = 0)
CII
Context: //rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[. = 'G'][upper-case(../ram:TypeCode) = 'VAT'] Test: not(../ram:CalculatedAmount = 0)
Related rules
- 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-08The taxable amount for "export outside the EU" (G) in the VAT breakdown (BT-116) does not match the lines, …
- 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) …
- BR-IC-02For lines with "intra-community supply" (K), the seller's VAT number or tax number (BT-31, BT-32) and the …