Rules / BR-G-09 · Markdown

BR-G-09

EN 16931-1 layer: en16931

Checked against Peppol BIS Billing 3.0 2026.5

What does BR-G-09 mean? The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Export outside the EU" shall be 0 (zero).

Why did my invoice fail BR-G-09?

For any VAT breakdown (BG-23) whose VAT category code (BT-118) is "G" (Export outside the EU), the VAT category tax amount (BT-117) must be exactly zero. Exports outside the EU are zero-rated, so no VAT is charged and the tax amount for that breakdown must be 0.

Official rule text

The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Export outside the EU" shall be 0 (zero).

Common causes

• Calculating BT-117 by applying a non-zero rate instead of hard-coding 0 for the export breakdown.
• Rounding artifacts leaving a tiny non-zero value (e.g. 0.01) in TaxAmount.
• Mislabeling a domestic or standard-rated line as category "G" while still computing VAT on it.
• Copying a TaxAmount from another VAT subtotal into the export breakdown.

How do I fix it?

In the BG-23 TaxSubtotal for category G, set the tax amount to zero: <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount> alongside <cbc:ID>G</cbc:ID>.

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-08