# BR-G-09

> 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).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-g-09

## 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).

## 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.

## 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>.
```