Reference
Markdown exportBR-G-01 Export outside the EU needs its own VAT breakdown
If any invoice line (BG-25), document level allowance (BG-20) or document level charge (BG-21) uses VAT category code (BT-151, BT-95 or BT-102) "Export outside the EU" (G), the VAT breakdown (BG-23) shall contain exactly one VAT category code (BT-118) equal to "Export outside the EU".
Problem Description
ERROR
EN 16931 VAT category rule
Context and Significance
This EN16931 rule applies to exports of goods to a destination outside the EU (category G). Exports are exempt from VAT, but their amounts must be summarised in one dedicated G breakdown. Do not use G for supplies to another EU member state; those use category K. In practice, the error occurs when G lines are summarised in an E or Z breakdown, or split across several G breakdowns.
Solution
Add exactly one cac:TaxSubtotal (BG-23) whose TaxCategory ID is G to summarise all export-outside-the-EU amounts; do not split it across several G breakdowns.
Quick actions
Valid Examples
- One BG-23 with BT-118 = G covering a DE seller's export lines to Switzerland (CH)
Invalid Examples
- Lines carry category G but no BG-23 with BT-118 = G exists, or two separate G breakdowns are emitted
Code Examples
<cac:TaxTotal>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>G</cbc:ID>
<cbc:Percent>0</cbc:Percent>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory>
</cac:TaxSubtotal>
</cac:TaxTotal><cac:TaxTotal>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
</cac:TaxTotal>