# BR-G-04

> 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).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-g-04

## 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).

## 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.

## 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.
```