errorEN16931
BR-G-02:When using this VAT category, the seller must have a VAT identifier, tax registration, or tax representative.
When using this VAT category, the seller must have a VAT identifier, tax registration, or tax representative.
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NEEDS INPUT1. Check for existing VAT/tax identifiers. 2. If none, prompt for seller VAT number. 3. Add PartyTaxScheme.
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Upload and Answer QuestionsWhy 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.
Common Causes
- Export VAT breakdown missing cbc:TaxCategoryCode element
- Tax category code G not populated in BG-23 breakdown entry
- cac:TaxCategory/cbc:ID element absent in export breakdown
- Export template missing mandatory tax category identifier
- Tax subtotal structure incomplete for export transactions
Frequently Asked Questions
When using this VAT category, the seller must have a VAT identifier, tax registration, or tax representative.
When using this VAT category, the seller must have a VAT identifier, tax registration, or tax representative. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-G-02 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted.
Many instances of BR-G-02 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues.
See Also
Last updated: 18 January 2026
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