BR-G-07: Exports outside the EU must have a VAT rate of 0 (charge)

What it means

When a charge on the whole invoice has VAT category G (export outside the EU), its VAT rate (BT-103) must be 0 (zero).

Why it matters

No VAT is charged in this category, so a rate above zero contradicts the category and makes the VAT figures unreliable. The invoice is rejected.

How to fix it

In your invoicing software, open the item or the line and check its VAT setting. Keep category G with rate 0. If the supply does carry VAT, switch it to the standard rate (S) or the reduced rate that applies.

The rule as published

In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Export outside the EU" the Document level charge VAT rate (BT-103) shall be 0 (zero).

Business terms: BG-21, BT-102, BT-103

Where this rule applies