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BR-G-01

Validation message

An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Export outside the EU" shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with "Export outside the EU".

Explanation

Lines, allowances or charges use the VAT category 'export outside the EU'. Under EN 16931, the VAT breakdown must then contain exactly one entry for this category; having none or more than one is an error. An 'export outside the EU' entry without any lines, allowances or charges of this category can also trigger this message. Two entries usually mean the export lines carry different VAT rates; for this category the rate is always 0%.

How to fix

Ask the seller for a corrected invoice with exactly one 'export outside the EU' entry in the VAT breakdown, covering all export amounts.

This field is required by §14 Abs. 4 Nr. 8 UStG. A missing or incorrect value may affect input VAT deduction (Vorsteuerabzug) for the recipient.

Applies to

  • EN 16931 (UBL)
  • EN 16931 (CII)