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BR-G-07: VAT rate of document level charge with category G is not 0

Official message

[BR-G-07] 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).

EN 16931 (CII) · Error · Message language: English · Version: xrechnung-3.0.2-validator-configuration-2026-08-31

[BR-G-07] 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).

EN 16931 (UBL) · Error · Message language: English · Version: xrechnung-3.0.2-validator-configuration-2026-08-31

[BR-G-07] 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).

Factur-X / ZUGFeRD EN 16931 · Error · Message language: English · Version: Factur-X 1.08 / ZUGFeRD 2.4
Severity
Error The invoice is invalid and may be rejected by the recipient.
Applies to
EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931
Affected fields
BG-21, BT-102, BT-103

What does this mean?

For a document level charge (BG-21) with VAT category (BT-102) G (Export outside the EU, tax not charged) the document level charge VAT rate (BT-103) must be 0 (zero). The rate has another value or is missing.

Typical causes

Category G was selected but the previous rate (e.g. 19) was kept.
The rate is missing; it must be stated as 0.

How to fix the error

State rate 0 for every document level charge of category G.
If the rate does not match the category, correct the category and adjust the VAT breakdown (BG-23).
CII: ram:SpecifiedTradeAllowanceCharge (ChargeIndicator true)/ram:CategoryTradeTax/ram:RateApplicablePercent, UBL: cac:AllowanceCharge (cbc:ChargeIndicator true)/cac:TaxCategory/cbc:Percent.

In E-Rechnungsfreund

In the invoice form ("Experte" view), section "Zu-/Abschläge auf Dokumentenebene (BG-20/BG-21)" (document level allowances and charges), for every entry of type "Zuschlag (BG-21)" (charge) with "St-Kat." (VAT category) G enter 0 in the field "St-Satz %" (VAT rate). An empty field is not written to the XML for the allowance/charge.

Example

Wrong

<ram:SpecifiedTradeAllowanceCharge>
  <ram:ChargeIndicator>
    <udt:Indicator>true</udt:Indicator>
  </ram:ChargeIndicator>
  <ram:ActualAmount>50.00</ram:ActualAmount>
  <ram:Reason>Freight</ram:Reason>
  <ram:CategoryTradeTax>
    <ram:TypeCode>VAT</ram:TypeCode>
    <ram:CategoryCode>G</ram:CategoryCode>
    <ram:RateApplicablePercent>19.00</ram:RateApplicablePercent>
  </ram:CategoryTradeTax>
</ram:SpecifiedTradeAllowanceCharge>

Correct

<ram:SpecifiedTradeAllowanceCharge>
  <ram:ChargeIndicator>
    <udt:Indicator>true</udt:Indicator>
  </ram:ChargeIndicator>
  <ram:ActualAmount>50.00</ram:ActualAmount>
  <ram:Reason>Freight</ram:Reason>
  <ram:CategoryTradeTax>
    <ram:TypeCode>VAT</ram:TypeCode>
    <ram:CategoryCode>G</ram:CategoryCode>
    <ram:RateApplicablePercent>0</ram:RateApplicablePercent>
  </ram:CategoryTradeTax>
</ram:SpecifiedTradeAllowanceCharge>
For developers: test expression per syntax

EN 16931 (CII) (CII)

Context: //ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=true()]/ram:CategoryTradeTax[ram:CategoryCode = 'G'][upper-case(ram:TypeCode) = 'VAT']

ram:RateApplicablePercent = 0

EN 16931 (UBL) (UBL)

Context: cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

(xs:decimal(cbc:Percent) = 0)

Factur-X / ZUGFeRD EN 16931 (CII)

Technical ID in the source: FX-SCH-A-000104

Context: //ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator='true']/ram:CategoryTradeTax[ram:CategoryCode = 'G']

ram:RateApplicablePercent = 0

Related validation rules

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

Last updated:
Explanation of the validation rule, not legal or tax advice.