Rules / BR-G-04 · Markdown

BR-G-04

EN 16931-1 layer: en16931

Checked against Peppol BIS Billing 3.0 2026.5

What does BR-G-04 mean? An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) 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-04?

When a document-level charge (BG-21) is coded 'Export outside the EU' (code G) in BT-102, the invoice must contain either the Seller VAT identifier (BT-31) or the Seller tax representative VAT identifier (BT-63). Export zero-rating of the charge is only valid with a proper VAT registration on the invoice.

Official rule text

An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).

Common causes

• Charge coded G while the seller VAT identifier (BT-31) is absent.
• VAT id supplied as free-text reference (BT-32) instead of the structured VAT identifier.
• Tax representative used but BT-63 omitted.
• Seller PartyTaxScheme uses a non-VAT scheme ID.

How do I fix it?

Add BT-31 (or BT-63) with TaxScheme ID VAT, e.g. <cbc:CompanyID>FR12345678901</cbc:CompanyID> inside cac:PartyTaxScheme/cac:TaxScheme ID VAT.

Related rules

BR-G-01 · BR-G-02 · BR-G-03 · BR-G-05 · BR-G-06 · BR-G-07 · BR-G-08 · BR-G-09