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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

An invoice with export amounts must state why no VAT is charged: in the 'export outside the EU' entry of the VAT breakdown, as a text, as a code from the VATEX list, or both. The EN 16931 standard requires it, and VAT law also requires a reference to the exemption.

How to fix

Ask the seller for a corrected invoice that states the reason for the exemption, such as the text 'Export outside the EU' or the code VATEX-EU-G.

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)