# BR-G-02 Export line requires a seller VAT identifier

If an invoice line (BG-25) has the invoiced item VAT category code (BT-151) "Export outside the EU" (G), the invoice shall contain the Seller VAT identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).

## Problem Description

> **ERROR**: EN 16931 VAT category rule

## Context and Significance

For exports outside the EU (category G), the seller must be identified by a VAT identifier. Unlike categories S, Z and E, a national tax number (BT-32) alone is not enough: the rule requires BT-31 or BT-63. In practice, the error occurs when the seller data holds only a national tax number, or when a tax representative is used but BT-63 is not exported.

## Solution

Add the seller VAT identifier under cac:PartyTaxScheme/cbc:CompanyID (BT-31), e.g. DE123456789, or provide the tax representative VAT identifier (BT-63).

- [Validate XML](/en/xrechnung-validator?source=resource&rule=BR-G-02)
- [Convert invoice](/en/pdf-to-xrechnung?source=resource&rule=BR-G-02)

## Valid Examples

- G line to the USA with seller VAT identifier BT-31 = DE123456789

## Invalid Examples

- G line to the USA but neither BT-31 nor BT-63 is present on the invoice

## Code Examples

### Valid XML
```
<cac:PartyTaxScheme>
  <cbc:CompanyID>DE123456789</cbc:CompanyID>
  <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>
<cac:InvoiceLine>
  <cac:Item><cac:ClassifiedTaxCategory>
    <cbc:ID>G</cbc:ID><cbc:Percent>0</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:ClassifiedTaxCategory></cac:Item>
</cac:InvoiceLine>
```

### Invalid XML
```
<cac:InvoiceLine>
  <cac:Item><cac:ClassifiedTaxCategory>
    <cbc:ID>G</cbc:ID><cbc:Percent>0</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:ClassifiedTaxCategory></cac:Item>
</cac:InvoiceLine>
```

## Affected Fields

- [BT-31 Seller VAT identifier](/resources/xrechnung/bt-31-seller-vat-identifier)
- [BT-63 Seller tax representative VAT identifier](/resources/xrechnung/bt-63-seller-tax-representative-vat-identifier)
- [BT-151 Invoiced item VAT category code](/resources/xrechnung/bt-151-invoice-line-vat-category-code)

## Related Rules

- [BR-G-01](/resources/kosit-validator-errors/br-g-01-export-vat-breakdown-required)
- [BR-G-03](/resources/kosit-validator-errors/br-g-03-export-allowance-seller-vat-id-required)
- [BR-G-05](/resources/kosit-validator-errors/br-g-05-export-line-vat-rate-zero)

## 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.