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

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

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

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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.

How to Fix It

Use G category

For exports outside EU

Zero percent

Export is zero-rated

Add reason

Reference export exemption

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>

Technical Details

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

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

Commonly Seen In

All invoicing software

Frequently Asked Questions

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

Configure export category correctly. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.

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.

Many instances of BR-G-01 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including export vat category requirements.

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.

Related Errors

BR-AE-01

Reverse charge requires reason

BR-Z-01

Zero VAT rate requires exemption reason

Last updated: 16 January 2026

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BR-G-01:Export VAT category requirements