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PEPPOL-EN16931-P0104 - Exemption code VATEX-EU-G requires VAT category G

When the VAT exemption reason code (BT-121) is VATEX-EU-G, which covers exports outside the European Union, the VAT category code (BT-118) of that breakdown must be G.

PEPPOL-EN16931-P0104 - Exemption code VATEX-EU-G requires VAT category G

When the VAT exemption reason code (BT-121) is VATEX-EU-G, which covers exports outside the European Union, the VAT category code (BT-118) of that breakdown must be G. This is a Peppol BIS Billing 3.0 rule. It applies on top of the EN 16931 core standard, on invoices exchanged over the Peppol network.

VAT - Export outside the EUPeppol BIS 3.0BT-121 Error
This is a Peppol BIS Billing 3.0 rule. It applies on top of the EN 16931 core standard, on invoices exchanged over the Peppol network.

What this rule checks

When the VAT exemption reason code (BT-121) is VATEX-EU-G, which covers exports outside the European Union, the VAT category code (BT-118) of that breakdown must be G.

How to fix it

In the cac:TaxSubtotal concerned, set cac:TaxCategory/cbc:ID to G, or change cbc:TaxExemptionReasonCode if the transaction is not an export.

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: OpenPeppol BIS Billing 3.0 · Last verified: 2026-07-10

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