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BR-G-08 - Export outside the EU: taxable amount must match the lines

In a VAT breakdown (BG-23) where the category code (BT-118) is "Export outside the EU", the VAT category taxable amount (BT-116) must equal the sum of invoice line net amounts (BT-131), plus document-level charges (BT-99), minus document-level allowances (BT-92), for all export lines, charges and allowances.

BR-G-08 - Export outside the EU: taxable amount must match the lines

In a VAT breakdown (BG-23) where the category code (BT-118) is "Export outside the EU", the VAT category taxable amount (BT-116) must equal the sum of invoice line net amounts (BT-131), plus document-level charges (BT-99), minus document-level allowances (BT-92), for all export lines, charges and allowances.

VAT - Export outside the EUEN 16931BT-116 Error

What this rule checks

In a VAT breakdown (BG-23) where the category code (BT-118) is "Export outside the EU", the VAT category taxable amount (BT-116) must equal the sum of invoice line net amounts (BT-131), plus document-level charges (BT-99), minus document-level allowances (BT-92), for all export lines, charges and allowances.

How to fix it

Recompute BT-116 as Σ line net amounts + Σ charges − Σ allowances for the export items.

Validate against this rule

This rule is part of EN 16931. Check your invoice with the validator that matches your format:

UBL / PeppolXRechnungFactur-X / ZUGFeRD

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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