# 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**: 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.

- [Validate XML](/en/xrechnung-validator?source=resource&rule=BR-G-01)
- [Convert invoice](/en/pdf-to-xrechnung?source=resource&rule=BR-G-01)

## 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:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </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/bt-116-vat-category-taxable-amount)

## 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://github.com/itplr-kosit/validator): Run the official KoSIT validator with the XRechnung configuration to check EN 16931 and XRechnung rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Find validation errors during conversion and review each correction.

## Related Resources

- [Official Specification](https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [All validation errors](/resources/kosit-validator-errors): Overview of the EN 16931, XRechnung and Peppol validation rules explained here.