# 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

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).

> **ERROR**: XRechnung 3.0

## Context and Significance

A document-level allowance taxed under export category G shifts value into the VAT-free export breakdown, so the seller identifier requirement applies just as it does for lines.

## Solution

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

- validate
- convert

## 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: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:TaxCategory>
</cac:AllowanceCharge>
```

## 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-95 Document level allowance VAT category code](/resources/xrechnung/bt-95-document-level-allowance-vat-category-code)

## Related Rules

- [BR-G-02](/resources/kosit-validator-errors/br-g-02-export-line-seller-vat-id-required)
- [BR-G-04](/resources/kosit-validator-errors/br-g-04-export-charge-seller-vat-id-required)
- [BR-G-06](/resources/kosit-validator-errors/br-g-06-export-allowance-vat-rate-zero)

## 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.