# 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

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).

> **ERROR**: XRechnung 3.0

## Context and Significance

A document-level charge in the export breakdown cannot carry VAT, so its rate must be zero to keep the category G breakdown VAT-free.

## Solution

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

- validate
- convert

## 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: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: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://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.