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Reference

Markdown export

BR-G-03 Export allowance requires a seller VAT identifier

If a document level allowance (BG-20) has the document level allowance VAT category code (BT-95) "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

A document level allowance with category G reduces the taxable base of the export, so the same requirement as for G lines applies: a seller VAT identifier or tax representative VAT identifier. A tax number (BT-32) is not enough. In practice, the error occurs when an export invoice carries a document level volume discount with category G and the seller has no VAT identifier on the invoice.

Solution

Add the seller VAT identifier (BT-31) or tax representative VAT identifier (BT-63) whenever a document level allowance carries category G.

Quick actions

Validate XMLConvert invoice

Valid Examples

  • Document allowance with BT-95 = G and seller VAT identifier BT-31 = DE123456789

Invalid Examples

  • Document allowance with BT-95 = G but no BT-31 or BT-63 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:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cac:TaxCategory><cbc:ID>G</cbc:ID><cbc:Percent>0</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:AllowanceCharge>
Invalid XML
<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cac:TaxCategory><cbc:ID>G</cbc:ID><cbc:Percent>0</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:AllowanceCharge>

Affected Fields

BT-31 Seller VAT identifier
BT-63 Seller tax representative VAT identifier
BT-95 Document level allowance VAT category code

Validation Tools

Official KoSIT Validator

Run the official KoSIT validator with the XRechnung configuration to check EN 16931 and XRechnung rules.

Convert PDF to XRechnung

Find validation errors during conversion and review each correction.