PEPPOL-EN16931-P0104

Layer peppol·Checked against Peppol BIS Billing 3.0 2026.5

What does PEPPOL-EN16931-P0104 mean? Tax Category G MUST be used when exemption reason code is VATEX-EU-G

Why did my invoice fail PEPPOL-EN16931-P0104?

If the VAT exemption reason code VATEX-EU-G (export outside the EU) is used, the corresponding tax category code must be G (free export item). The exemption reason and the VAT category must tell the same story, so receivers and tax authorities can process the exemption consistently.

Official rule text

Tax Category G MUST be used when exemption reason code is VATEX-EU-G

Common causes

Category E or Z combined with reason code VATEX-EU-G
Copying an exemption reason code from a template without updating the category
Confusing export (G) with intra-community supply (K)

How do I fix it?

<cac:TaxCategory><cbc:ID>G</cbc:ID><cbc:Percent>0</cbc:Percent><cbc:TaxExemptionReasonCode>VATEX-EU-G</cbc:TaxExemptionReasonCode><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>

Check your invoice against this rule

Paste it into the live demo, or call POST /v1/validate. See the quickstart.