BR-G-06 - Export outside the EU (allowance): VAT rate must be zero
In a document-level allowance where the VAT category code (BT-95) is "Export outside the EU", the document-level allowance VAT rate (BT-96) must be 0.
BR-G-06 - Export outside the EU (allowance): VAT rate must be zero
In a document-level allowance where the VAT category code (BT-95) is "Export outside the EU", the document-level allowance VAT rate (BT-96) must be 0.
What this rule checks
In a document-level allowance where the VAT category code (BT-95) is "Export outside the EU", the document-level allowance VAT rate (BT-96) must be 0.
How to fix it
Set the allowance VAT rate (BT-96) to 0.
Validate against this rule
This rule is part of EN 16931. Check your invoice with the validator that matches your format:
Related rules
BR-G-01Export outside the EU: exactly one VAT breakdownBR-G-02Export outside the EU: seller tax ID requiredBR-G-05Export outside the EU: line VAT rate must be zeroBR-G-09Export outside the EU: VAT category amount must be zeroBR-G-10Export outside the EU: exemption reason requiredBR-G-03Export outside the EU (allowance): seller tax ID required
Source: CEN EN 16931 Schematron · Last verified: 2026-07-10
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