Reference

BR-G-10 Export breakdown needs an exemption reason

A VAT breakdown (BG-23) with the VAT category code (BT-118) "Export outside the EU" (G) shall carry a VAT exemption reason code (BT-121) meaning "Export outside the EU" or a VAT exemption reason text (BT-120) "Export outside the EU" (or the equivalent standard text in another language).

Problem Description

ERROR

EN 16931 VAT category rule

Context and Significance

For exports outside the EU (category G), the invoice must state why no VAT is charged, as a coded (BT-121, VATEX-EU-G) or free-text (BT-120) exemption reason. In practice, the error occurs when the export note is printed only on the PDF and is not written into BT-120 or BT-121.

Solution

Add cac:TaxCategory/cbc:TaxExemptionReasonCode (BT-121), e.g. VATEX-EU-G, or cbc:TaxExemptionReason (BT-120) "Export outside the EU" to the G breakdown.

Quick actions

Validate XML Convert invoice

Valid Examples

G breakdown with BT-121 = VATEX-EU-G, or BT-120 = "Export outside the EU"

Invalid Examples

G breakdown with neither BT-121 nor BT-120 present

Code Examples

Valid XML

<cac:TaxCategory>
  <cbc:ID>G</cbc:ID>
  <cbc:Percent>0</cbc:Percent>
  <cbc:TaxExemptionReasonCode>VATEX-EU-G</cbc:TaxExemptionReasonCode>
  <cbc:TaxExemptionReason>Export outside the EU</cbc:TaxExemptionReason>
  <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory>

Invalid XML

<cac:TaxCategory>
  <cbc:ID>G</cbc:ID>
  <cbc:Percent>0</cbc:Percent>
  <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory>

Affected Fields

BT-118 VAT breakdown category code

BT-120 VAT exemption reason text

BT-121 VAT exemption reason code

Validation Tools

Official KoSIT Validator

Run the official KoSIT validator with the XRechnung configuration to check EN 16931 and XRechnung rules.

Convert PDF to XRechnung

Find validation errors during conversion and review each correction.