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

When the invoice contains at least one line, allowance, or charge with VAT category 'export outside the EU', the VAT breakdown (BG-23) must include a matching category group.

How to fix

Add a VAT breakdown for category 'export outside the EU'.

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