Reference

BR-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

XRechnung 3.0

Context and Significance

This EN16931 rule governs invoices for goods exported outside the EU (category G), which are VAT-free but must still be summarised in a single dedicated VAT breakdown.

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

Validate XML Convert invoice

Valid Examples

Use these points as the practical checks for this section.

One BG-23 with BT-118 = G covering a DE seller's export lines to Switzerland (CH)

Invalid Examples

Use these points as the practical checks for this section.

Lines carry category G but no BG-23 with BT-118 = G exists, or two separate G breakdowns are emitted

Code Examples

Valid XML

<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:TaxCategory>
  </cac:TaxSubtotal>
</cac:TaxTotal>

Invalid XML

<cac:TaxTotal>
  <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
</cac:TaxTotal>

Affected Fields

BT-118 VAT breakdown category code

BT-151 Invoiced item VAT category code

BG-23 VAT breakdown

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