# BR-G-09 Export VAT category tax amount must be zero

The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Export outside the EU" (G) shall be 0 (zero).

## Problem Description

The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Export outside the EU" (G) shall be 0 (zero).

> **ERROR**: XRechnung 3.0

## Context and Significance

Because exports outside the EU are VAT-free, the tax amount summarised for the category G breakdown must be exactly zero.

## Solution

Set cac:TaxSubtotal/cbc:TaxAmount (BT-117) to 0.00 in the category G breakdown, matching the zero rate on the export lines.

- validate
- convert

## Valid Examples

- G breakdown with BT-116 = 1000.00 and BT-117 = 0.00

## Invalid Examples

- G breakdown with BT-116 = 1000.00 but BT-117 = 190.00

## 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">1000.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">190.00</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>G</cbc:ID>
    <cbc:Percent>0</cbc:Percent>
  </cac:TaxCategory>
</cac:TaxSubtotal>
```

## Affected Fields

- [BT-117 VAT category tax amount](/resources/xrechnung/bt-117-vat-category-tax-amount)
- [BT-118 VAT breakdown category code](/resources/xrechnung/bt-118-vat-category-code)

## Related Rules

- [BR-G-08](/resources/kosit-validator-errors/br-g-08-export-taxable-amount-sum)
- [BR-G-05](/resources/kosit-validator-errors/br-g-05-export-line-vat-rate-zero)
- [BR-G-01](/resources/kosit-validator-errors/br-g-01-export-vat-breakdown-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.