Rules / BR-G-03 · Markdown

BR-G-03

EN 16931-1 layer: en16931

Checked against Peppol BIS Billing 3.0 2026.5

What does BR-G-03 mean? 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).

Why did my invoice fail BR-G-03?

When a document-level allowance (BG-20) is coded 'Export outside the EU' (code G) in BT-95, the invoice must include either the Seller VAT identifier (BT-31) or the Seller tax representative VAT identifier (BT-63). The seller's VAT registration is required to justify export treatment of that allowance.

Official 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).

Common causes

• Allowance coded G but no seller VAT identifier (BT-31) anywhere on the invoice.
• Seller VAT number given only as a plain tax registration reference, not as BT-31.
• Tax representative scenario where BT-63 was not filled in.
• CompanyID present under a non-VAT TaxScheme.

How do I fix it?

Populate the seller VAT id (BT-31) under cac:AccountingSupplierParty/.../cac:PartyTaxScheme with TaxScheme ID VAT, or provide the tax representative VAT id (BT-63).

Related rules

BR-G-01 · BR-G-02 · BR-G-04 · BR-G-05 · BR-G-06 · BR-G-07 · BR-G-08 · BR-G-09