Rules / BR-G-10 · Markdown

BR-G-10

EN 16931-1 layer: en16931

Checked against Peppol BIS Billing 3.0 2026.5

What does BR-G-10 mean? A VAT breakdown (BG-23) with the VAT Category code (BT-118) "Export outside the EU" shall have a VAT exemption reason code (BT-121), meaning "Export outside the EU" or the VAT exemption reason text (BT-120) "Export outside the EU" (or the equivalent standard text in another language).

Why did my invoice fail BR-G-10?

A VAT breakdown (BG-23) with VAT category code (BT-118) "G" (Export outside the EU) must justify the zero rate by carrying either a VAT exemption reason code (BT-121) meaning export outside the EU, or a VAT exemption reason text (BT-120) stating so. This gives the tax authority a documented reason why no VAT was applied.

Official rule text

A VAT breakdown (BG-23) with the VAT Category code (BT-118) "Export outside the EU" shall have a VAT exemption reason code (BT-121), meaning "Export outside the EU" or the VAT exemption reason text (BT-120) "Export outside the EU" (or the equivalent standard text in another language).

Common causes

• Emitting the category G breakdown with no TaxExemptionReasonCode and no TaxExemptionReason text.
• Providing an exemption reason code from the wrong code list (VATEX) that does not correspond to export.
• Leaving the reason text empty or whitespace-only.
• Populating the reason only at line level and not in the VAT breakdown (BG-23).

How do I fix it?

Add an exemption reason to the category G TaxCategory in the breakdown: <cbc:TaxExemptionReasonCode>VATEX-EU-G</cbc:TaxExemptionReasonCode> or <cbc:TaxExemptionReason>Export outside the EU</cbc:TaxExemptionReason>.

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