# BR-G-01

> 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".

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-g-01

## Official 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".

## Why did my invoice fail BR-G-01?

If any invoice line (BG-25), document-level allowance (BG-20) or document-level charge (BG-21) uses the VAT category code 'Export outside the EU' (code G) in BT-151/BT-95/BT-102, then the VAT breakdown (BG-23) must contain exactly one breakdown group with category code (BT-118) 'Export outside the EU'. This guarantees the export supplies are summarised in one, and only one, matching VAT breakdown.

## Common causes

- An export-coded (G) line, allowance or charge exists but no corresponding G group was created in the VAT breakdown.
- Two separate G breakdown groups produced (e.g. one per differing rate) instead of a single consolidated group.
- Breakdown built only for taxable categories, skipping export items.
- Category code mismatch between line level and breakdown level (K/E used instead of G).

## How do I fix it?

```
Ensure exactly one cac:TaxSubtotal has cac:TaxCategory/cbc:ID = G; merge duplicate G groups or add the missing one.
```