# BR-G-02

> An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-g-02

## Official rule text

An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).

## Why did my invoice fail BR-G-02?

When an invoice line (BG-25) is coded 'Export outside the EU' (code G) in BT-151, the invoice must carry either the Seller VAT identifier (BT-31) or the Seller tax representative VAT identifier (BT-63). A registered VAT identity is needed to legitimately zero-rate an export.

## Common causes

- Line coded G but the seller has no VAT number in the document (BT-31 missing).
- Seller VAT ID present only as a free-text tax reference (BT-32) rather than the VAT identifier (BT-31).
- Tax representative used but BT-63 not populated.
- PartyTaxScheme/CompanyID present but not under the VAT scheme.

## How do I fix it?

```
Add the seller VAT id: <cac:PartyTaxScheme><cbc:CompanyID>DE123456789</cbc:CompanyID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:PartyTaxScheme>.
```