BR-G-01: Not exactly one VAT breakdown for category G

What does this mean?

If the invoice contains an invoice line (BG-25), a document level allowance (BG-20) or a document level charge (BG-21) with VAT category G (Export outside the EU, tax not charged), the VAT breakdown (BG-23) must contain exactly one entry with VAT category code (BT-118) G. Such an entry is missing or there are several.
In CII the rule also fails if there is a breakdown G but no line and no allowance/charge with G.

Typical causes

No breakdown was generated for lines or allowances/charges of category G.
The lines of category G have different rates (e.g. 0 and no rate); this results in several breakdowns G.
A breakdown G is present although no line and no allowance/charge has this category.

How to fix the error

Create exactly one breakdown with BT-118 = G with rate 0 and include all lines and allowances/charges of this category in it.
Remove breakdowns of category G without a matching line or allowance/charge.
CII: ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax, UBL: cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory.

In E-Rechnungsfreund

In the invoice form, the VAT breakdown (BG-23) is built from VAT category and rate of the lines and allowances/charges when the XML is generated; every combination of category and rate gives one entry. Entries in section "Steueraufstellung (BG-23)" (VAT breakdown, "Experte" view) without a line or allowance/charge of the same category and rate are output additionally with taxable amount 0; remove such entries.
For all lines of category G enter the same rate 0 in the field "Steuersatz % (BT-152)" (VAT rate, section "Rechnungspositionen (BG-25)", "Experte" view); a line without a rate results in a separate breakdown.

Example

Wrong

<!-- Invoice line -->
<ram:SpecifiedLineTradeSettlement>
  <ram:ApplicableTradeTax>
    <ram:TypeCode>VAT</ram:TypeCode>
    <ram:CategoryCode>G</ram:CategoryCode>
    <ram:RateApplicablePercent>0</ram:RateApplicablePercent>
  </ram:ApplicableTradeTax>
  ...
</ram:SpecifiedLineTradeSettlement>
<!-- VAT breakdown (BG-23): no entry with G -->

Correct

<!-- Invoice line -->
<ram:SpecifiedLineTradeSettlement>
  <ram:ApplicableTradeTax>
    <ram:TypeCode>VAT</ram:TypeCode>
    <ram:CategoryCode>G</ram:CategoryCode>
    <ram:RateApplicablePercent>0</ram:RateApplicablePercent>
  </ram:ApplicableTradeTax>
  ...
</ram:SpecifiedLineTradeSettlement>
<!-- VAT breakdown (BG-23) -->
<ram:ApplicableTradeTax>
  <ram:CalculatedAmount>0.00</ram:CalculatedAmount>
  <ram:TypeCode>VAT</ram:TypeCode>
  <ram:BasisAmount>1000.00</ram:BasisAmount>
  <ram:CategoryCode>G</ram:CategoryCode>
  <ram:ExemptionReasonCode>VATEX-EU-G</ram:ExemptionReasonCode>
  <ram:RateApplicablePercent>0</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>

Related validation rules

• BR-G-02: Seller VAT identifier missing for invoice line with category G
• BR-G-03: Seller VAT identifier missing for document level allowance with category G
• BR-G-04: Seller VAT identifier missing for document level charge with category G
• BR-G-05: VAT rate of invoice line with category G is not 0
• BR-G-06: VAT rate of document level allowance with category G is not 0
• BR-G-07: VAT rate of document level charge with category G is not 0