Rules / BR-G-08 · Markdown

BR-G-08

EN 16931-1 layer: en16931

Checked against Peppol BIS Billing 3.0 2026.5

What does BR-G-08 mean? In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Export outside the EU" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Export outside the EU".

Why did my invoice fail BR-G-08?

For the VAT breakdown group (BG-23) with category code (BT-118) 'Export outside the EU', the taxable amount BT-116 must equal the sum of export line net amounts (BT-131) minus export document-level allowances (BT-92) plus export document-level charges (BT-99). This reconciles the reported export taxable base against the actual G-coded lines, allowances and charges.

Official rule text

In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Export outside the EU" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Export outside the EU".

Common causes

• Lines, allowances or charges tagged with a different category than G, so they are excluded from the sum.
• Document-level allowances not subtracted or charges not added to the base.
• Per-line rounding before summation producing a small discrepancy versus BT-116.
• Hard-coded TaxableAmount that no longer matches the recomputed export base.

How do I fix it?

Set the G group's cac:TaxSubtotal/cbc:TaxableAmount = sum(export line net) - sum(export doc allowances) + sum(export doc charges).

Related rules

BR-G-01 · BR-G-02 · BR-G-03 · BR-G-04 · BR-G-05 · BR-G-06 · BR-G-07 · BR-G-09