BR-G-03: Exports outside the EU need your VAT number (discount)

What it means

When a discount on the whole invoice has VAT category G (export outside the EU, BT-95), the invoice must contain the seller's VAT identifier (BT-31) or the VAT identifier of the seller's tax representative (BT-63). A national tax number is not enough here.

Why it matters

An export is only free of VAT when a VAT-registered seller makes it, and customs and the tax authority match the export to your VAT number. Without it the invoice is rejected.

How to fix it

Open your company profile in your invoicing software and fill in your VAT number with its country prefix, for example DE123456789 or NL123456789B01. If a tax representative handles VAT for you, their VAT number also counts.

The rule as published

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).

Business terms: BG-20, BT-31, BT-63, BT-95

Where this rule applies