# 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

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).

> **ERROR**: XRechnung 3.0

## Context and Significance

For VAT-free exports outside the EU (category G) the invoice must state why no VAT is charged, either as a coded (BT-121) or a free-text (BT-120) exemption reason.

## 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.

- validate
- convert

## 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:TaxCategory>
```

### Invalid XML
```
<cac:TaxCategory>
  <cbc:ID>G</cbc:ID>
  <cbc:Percent>0</cbc:Percent>
</cac:TaxCategory>
```

## Affected Fields

- [BT-118 VAT breakdown category code](/resources/xrechnung/bt-118-vat-category-code)
- [BT-120 VAT exemption reason text](/resources/xrechnung/bt-120-vat-exemption-reason-text)
- [BT-121 VAT exemption reason code](/resources/xrechnung/bt-121-vat-exemption-reason-code)

## Related Rules

- [BR-G-01](/resources/kosit-validator-errors/br-g-01-export-vat-breakdown-required)
- [BR-CL-22](/resources/kosit-validator-errors/br-cl-22-vatex-tax-exemption-reason)
- [BR-CO-18](/resources/kosit-validator-errors/br-co-18-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.