errorEN 16931

`BR-G-01`:Export VAT category requirements

VAT category G (export) requires exemption reason and must have zero VAT.

Severity

Fatal

Rule set

EN 16931

Country

All EU

Fix type

BLOCKED

Engine Classification

Financial or legal field · Modification blocked by policy

What is BR-G-01?

BR-G-01 is a fatal validation rule defined in the EN 16931 specification. It validates the TaxCategory element in the UBL invoice XML.

When this rule fires, the invoice is non-compliant and will be rejected by Peppol access points and national validation services. The sending system receives a rejection response and the invoice does not reach the buyer.

Target path: XPath: //cac:TaxCategory[cbc:ID="G"]

This error requires manual correction — financial fields are protected by policy.Get API Access

Why This Error Matters

Invoice will be rejected. Export outside EU (category G) transactions require complete zero-rate VAT breakdown with exemption justification. Missing elements prevent customs and tax verification of export treatment.

BR-G-01 is a hard failure. Invoices that trigger this rule are rejected at the access point and never reach the recipient. In Peppol networks, this means your sending system receives an MLR (Message Level Response) with a rejection status. The invoice must be corrected and re-sent, adding delay to your payment cycle.

Validator Behavior

·Causes invoice rejection
·Error returned: BR-G-01
·Specification: EN 16931

How to Fix It

Use G category

For exports outside EU

Zero percent

Export is zero-rated

Add reason

Reference export exemption

Before / After

Failing XML

<Invoice>
  <cac:InvoiceLine>999.99</cac:InvoiceLine>
  <!-- Does not match expected calculation -->
</Invoice>

Corrected XML

<Invoice>
  <cac:InvoiceLine>100.00</cac:InvoiceLine>
  <!-- Matches expected calculation -->
</Invoice>

Technical Reference

XPathXPath: //cac:TaxCategory[cbc:ID="G"]

SpecEN 16931

Strategy1. Find all lines/allowances/charges with this VAT category. 2. Ensure exactly one TaxSubtotal with matching category exists. 3. Create if missing.

Code Example

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

Common Causes

·Export VAT category G used but no corresponding BG-23 breakdown
·Invoice lines use category G but tax breakdown section missing
·cac:TaxTotal/cac:TaxSubtotal missing for export category
·Export transactions require explicit zero-rate VAT breakdown
·Tax breakdown not generated despite export category on lines

Seeing this in production? The API handles BR-G-01 automatically. See the fix response →

Commonly Seen In

All invoicing software

Frequently Asked Questions

VAT category G (export) requires exemption reason and must have zero VAT.

Recalculate the value in `cac:InvoiceLine` to match the expected formula. Verify all contributing amounts are correct (BR-G-01). This error involves a protected field — Invoice Navigator flags it in your pipeline so your team can correct it at the source.

Yes, BR-G-01 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted by the recipient's system.

BR-G-01 involves a financial or legal field that cannot be auto-modified by policy. Invoice Navigator detects and flags this error immediately, but the correction must be made manually in your ERP or invoicing software.

BR-G-01 is commonly seen in exports from All invoicing software. These software packages sometimes generate invoices that need adjustment to meet full compliance standards.

Detect BR-G-01 Before Submission

This error involves a financial or legal field that cannot be auto-modified. The compliance engine flags it immediately with a clear diagnosis so your team can fix it at the source.

Get API Access View API Documentation

BR-G-01:Export VAT category requirements