# BR-G-03

> 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).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-g-03

## 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).

## 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.

## 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).
```