# BR-G-05 Export line VAT rate must be zero

In an invoice line (BG-25) where the invoiced item VAT category code (BT-151) is "Export outside the EU" (G), the invoiced item VAT rate (BT-152) shall be 0 (zero).

## Problem Description

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

## Context and Significance

Exports of goods outside the EU are exempt from VAT under Article 146 of the VAT Directive 2006/112/EC; no VAT is charged, so the rate on a category G line must be 0. Do not confuse this with category O (not subject to VAT). In practice, the error occurs when the item master keeps its domestic rate, for example 19 %, after the line is switched to category G.

## Solution

Set the ClassifiedTaxCategory/cbc:Percent (BT-152) to 0 on every line that uses category G.

- [Validate XML](/en/xrechnung-validator?source=resource&rule=BR-G-05)
- [Convert invoice](/en/pdf-to-xrechnung?source=resource&rule=BR-G-05)

## Valid Examples

- G line for goods shipped to the United Kingdom (GB) with BT-152 = 0

## Invalid Examples

- G line to the United Kingdom (GB) with BT-152 = 19

## Code Examples

### Valid XML
```
<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>
```

### Invalid XML
```
<cac:Item>
  <cac:ClassifiedTaxCategory>
    <cbc:ID>G</cbc:ID>
    <cbc:Percent>19</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:ClassifiedTaxCategory>
</cac:Item>
```

## Affected Fields

- [BT-151 Invoiced item VAT category code](/resources/xrechnung/bt-151-invoice-line-vat-category-code)
- [BT-152 Invoiced item VAT rate](/resources/xrechnung/bt-152-invoice-line-vat-category-rate)

## Related Rules

- [BR-G-01](/resources/kosit-validator-errors/br-g-01-export-vat-breakdown-required)
- [BR-G-08](/resources/kosit-validator-errors/br-g-08-export-taxable-amount-sum)
- [BR-G-09](/resources/kosit-validator-errors/br-g-09-export-vat-amount-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.