# 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

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".

> **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.

- validate
- convert

## 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

### 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](/resources/xrechnung/bt-118-vat-category-code)
- [BT-151 Invoiced item VAT category code](/resources/xrechnung/bt-151-invoice-line-vat-category-code)
- [BG-23 VAT breakdown](/resources/xrechnung)

## Related Rules

- [BR-G-08](/resources/kosit-validator-errors/br-g-08-export-taxable-amount-sum)
- [BR-G-10](/resources/kosit-validator-errors/br-g-10-export-exemption-reason-required)
- [BR-CO-18](/resources/kosit-validator-errors/br-co-18-vat-breakdown-required)

## Validation Tools

- [Official KoSIT Validator](https://erechnungsvalidator.service-bw.de/): Validate your XRechnung files against all BR-DE rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Automatic validation error fixes when converting.

## Related Resources

- [Official Specification](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [Complete Error List](/resources/kosit-validator-errors): Overview of all German XRechnung validation rules.