# BR-G-07 Export charge VAT rate must be zero

In a document level charge (BG-21) where the document level charge VAT category code (BT-102) is "Export outside the EU" (G), the document level charge VAT rate (BT-103) shall be 0 (zero).

## Problem Description

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

## Context and Significance

A document level charge with category G, such as freight to a non-EU destination, belongs to the export and carries no VAT, so its rate must be 0. In practice, the error occurs when a shipping charge is added with the domestic rate while the category is set to G.

## Solution

Set the charge TaxCategory/cbc:Percent (BT-103) to 0 whenever the document level charge category is G.

- [Validate XML](/en/xrechnung-validator?source=resource&rule=BR-G-07)
- [Convert invoice](/en/pdf-to-xrechnung?source=resource&rule=BR-G-07)

## Valid Examples

- Document charge with BT-102 = G and BT-103 = 0

## Invalid Examples

- Document charge with BT-102 = G but BT-103 = 19

## Code Examples

### Valid 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>
```

### Invalid XML
```
<cac:AllowanceCharge>
  <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  <cac:TaxCategory>
    <cbc:ID>G</cbc:ID>
    <cbc:Percent>19</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:AllowanceCharge>
```

## Affected Fields

- [BT-102 Document level charge VAT category code](/resources/xrechnung/bt-102-document-level-charge-vat-category-code)
- [BT-103 Document level charge VAT rate](/resources/xrechnung/bt-103-document-level-charge-vat-rate)

## Related Rules

- [BR-G-05](/resources/kosit-validator-errors/br-g-05-export-line-vat-rate-zero)
- [BR-G-06](/resources/kosit-validator-errors/br-g-06-export-allowance-vat-rate-zero)
- [BR-G-04](/resources/kosit-validator-errors/br-g-04-export-charge-seller-vat-id-required)

## 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.