BR-G-09 - Export outside the EU: VAT category amount must be zero
In a VAT breakdown (BG-23) where the category code (BT-118) is "Export outside the EU", the VAT category tax amount (BT-117) must be 0.
BR-G-09 - Export outside the EU: VAT category amount must be zero
In a VAT breakdown (BG-23) where the category code (BT-118) is "Export outside the EU", the VAT category tax amount (BT-117) must be 0.
What this rule checks
In a VAT breakdown (BG-23) where the category code (BT-118) is "Export outside the EU", the VAT category tax amount (BT-117) must be 0.
How to fix it
Set the VAT category tax amount (BT-117) to 0 for the export breakdown.
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-10Export outside the EU: exemption reason requiredBR-G-03Export outside the EU (allowance): seller tax ID requiredBR-G-04Export outside the EU (charge): seller tax ID required
Source: CEN EN 16931 Schematron · Last verified: 2026-07-10
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