BR-G-01: Exports outside the EU need one G entry in the VAT breakdown

What it means

When an invoice line (BT-151), a discount on the whole invoice (BT-95) or a charge on the whole invoice (BT-102) uses VAT category G (export outside the EU), the VAT breakdown (BG-23) must contain exactly one entry with category code G (BT-118).

Why it matters

The VAT breakdown is the summary of VAT per category that the buyer books and the tax authority checks. If a category used on the lines is missing or appears twice, the figures cannot be reconciled and the invoice is rejected.

How to fix it

Look at the VAT summary at the bottom of the invoice. There must be one G row holding the total of all amounts in that category, with VAT 0. Invoicing software normally builds this table itself, so a missing or doubled row usually means a line was edited by hand or given the wrong category.

The rule as published

An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Export outside the EU" shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with "Export outside the EU".

Business terms: BG-20, BG-21, BG-23, BG-25, BT-95, BT-102, BT-118, BT-151

Where this rule applies