# BR-G-05

> In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Export outside the EU" the Invoiced item VAT rate (BT-152) shall be 0 (zero).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-g-05

## Official rule text

In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Export outside the EU" the Invoiced item VAT rate (BT-152) shall be 0 (zero).

## Why did my invoice fail BR-G-05?

In an invoice line (BG-25) with VAT category code 'Export outside the EU' (code G) in BT-151, the invoiced item VAT rate BT-152 must be 0. Exports outside the EU are zero-rated, so any other rate is invalid.

## Common causes

- BT-152 (cbc:Percent) omitted on the export line; a missing rate is not treated as 0.
- Domestic standard rate left on a line that was re-coded to G.
- Line wrongly coded G when it is actually standard-rated (S).
- Template that always writes a positive percent regardless of category.

## How do I fix it?

```
In the line's cac:Item/cac:ClassifiedTaxCategory set <cbc:ID>G</cbc:ID> and <cbc:Percent>0</cbc:Percent>.
```