Reference

BR-G-04 Export charge requires a seller VAT identifier

If a document level charge (BG-21) has the document level charge VAT category code (BT-102) "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 charge with category G, such as transport costs, increases the taxable base of the export, so the same seller identification requirement applies as for G lines and allowances. In practice, the error occurs when freight to a non-EU customer is billed as a document level charge with category G and the seller VAT identifier is missing.

Solution

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

Quick actions

Validate XML Convert invoice

Valid Examples

Document charge with BT-102 = G and seller VAT identifier BT-31 = DE123456789

Invalid Examples

Document charge with BT-102 = 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>true</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>true</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-102 Document level charge 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.