BR-G-10

Validation message

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).

Explanation

A VAT breakdown with category 'export outside the EU' must include an exemption reason — either as text (BT-120) or as a CEF VATEX code (BT-121).

How to fix

Add an exemption reason text or VATEX code to the VAT breakdown.

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