BR-G-10 - Export outside the EU: exemption reason required
A VAT breakdown (BG-23) with the category code (BT-118) "Export outside the EU" must have a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).
BR-G-10 - Export outside the EU: exemption reason required
A VAT breakdown (BG-23) with the category code (BT-118) "Export outside the EU" must have a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).
What this rule checks
A VAT breakdown (BG-23) with the category code (BT-118) "Export outside the EU" must have a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).
How to fix it
Add a VAT exemption reason text (BT-120) or reason code (BT-121) to 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-09Export outside the EU: VAT category amount must be zeroBR-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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