BR-G-05

Validation message

In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Export outside the EU" the Invoiced item VAT rate (BT-152) shall be 0 (zero).

Explanation

The line uses the VAT category 'export outside the EU'. Exports carry no VAT, so the line's VAT rate must be stated as 0. Here a different rate is given, or none.

How to fix

Ask the seller for a corrected invoice. If the line really is an export, the rate is 0%; if it is taxed, the wrong category was chosen.

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)