# BR-G-08 Export taxable amount must equal the net sum

In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Export outside the EU" (G), the VAT category taxable amount (BT-116) shall equal the sum of invoice line net amounts (BT-131) minus document level allowance amounts (BT-92) plus document level charge amounts (BT-99) that carry category G.

## Problem Description

In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Export outside the EU" (G), the VAT category taxable amount (BT-116) shall equal the sum of invoice line net amounts (BT-131) minus document level allowance amounts (BT-92) plus document level charge amounts (BT-99) that carry category G.

> **ERROR**: XRechnung 3.0

## Context and Significance

This EN16931 calculation rule ensures the export breakdown taxable base is the exact net of all category G lines, allowances and charges, so the VAT summary reconciles.

## Solution

Recompute BT-116 for the G breakdown as Σ BT-131 − Σ BT-92 + Σ BT-99 over all elements with category G, and write it into cac:TaxSubtotal/cbc:TaxableAmount.

- validate
- convert

## Valid Examples

- Two G lines BT-131 = 600.00 and 400.00, no allowances/charges, BT-116 = 1000.00

## Invalid Examples

- G lines net to 1000.00 but the G breakdown reports BT-116 = 900.00

## Code Examples

### Valid XML
```
<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>G</cbc:ID>
    <cbc:Percent>0</cbc:Percent>
  </cac:TaxCategory>
</cac:TaxSubtotal>
```

### Invalid XML
```
<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">900.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>G</cbc:ID>
    <cbc:Percent>0</cbc:Percent>
  </cac:TaxCategory>
</cac:TaxSubtotal>
```

## Affected Fields

- [BT-116 VAT category taxable amount](/resources/xrechnung/bt-116-vat-category-taxable-amount)
- [BT-131 Invoice line net amount](/resources/xrechnung/bt-131-invoice-line-net-amount)
- [BT-118 VAT breakdown category code](/resources/xrechnung/bt-118-vat-category-code)

## Related Rules

- [BR-G-01](/resources/kosit-validator-errors/br-g-01-export-vat-breakdown-required)
- [BR-G-09](/resources/kosit-validator-errors/br-g-09-export-vat-amount-zero)
- [BR-G-05](/resources/kosit-validator-errors/br-g-05-export-line-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.