# BR-G-06

> In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Export outside the EU" the Document level allowance VAT rate (BT-96) shall be 0 (zero).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-g-06

## Official rule text

In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Export outside the EU" the Document level allowance VAT rate (BT-96) shall be 0 (zero).

## Why did my invoice fail BR-G-06?

In a document-level allowance (BG-20) with VAT category code 'Export outside the EU' (code G) in BT-95, the allowance VAT rate BT-96 must be 0. The allowance follows the zero-rating of the export supply it relates to.

## Common causes

- BT-96 (cbc:Percent) missing on the export-coded allowance.
- A standard rate carried over from a taxable allowance template.
- Allowance coded G in error rather than S.
- Rate-defaulting logic that skips export categories and leaves a stale value.

## How do I fix it?

```
In the allowance's cac:TaxCategory use <cbc:ID>G</cbc:ID> with <cbc:Percent>0</cbc:Percent>.
```