BG-25Invoice lineBT-151Invoiced item VAT category codeBT-152Invoiced item VAT rate
Official rule text
[BR-G-05] In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Export outside the EU" the Invoiced item VAT rate (BT-152) shall be 0 (zero).
Why this error occurs
VAT rules tie the VAT category of the lines, allowances and charges to the VAT breakdown of the document. The validator checks that for every category used there is exactly one matching breakdown entry, that the rate and the exemption reason fit the category, and that taxable and tax amounts add up per category.
How to fix it
Use one VAT category code (UNTDID 5305: S standard, Z zero rated, E exempt, AE reverse charge, K intra-community, G export, O not subject, L/M Canary Islands/Ceuta) consistently on the lines and in the breakdown. For E, AE, K, G and O the rate must be 0 and an exemption reason (text or VATEX code) is required; for S the rate must be greater than 0 and no exemption reason is allowed. Recompute the taxable amount per category from the lines.
What the validator checks
Checked element (context):
UBL
cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] | cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']Test (XPath):
(xs:decimal(cbc:Percent) = 0)CII
//rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'G'][upper-case(ram:TypeCode) = 'VAT']Test (XPath):
ram:RateApplicablePercent = 0Check your invoice
Drop your XML or PDF on the validator and every failed rule is linked to its page here. Free, no account, the file is not stored.
Same check via API:
curl -F file=@invoice.xml https://einvoicechecker.com/v1/validateRelated rules
BR-AE-05In an Invoice line where the Invoiced item VAT category code is "Reverse charge" the…BR-AF-05In an Invoice line where the Invoiced item VAT category code is "IGIC" the invoiced…BR-AG-05In an Invoice line where the Invoiced item VAT category code is "IPSI" the Invoiced…BR-E-05In an Invoice line where the Invoiced item VAT category code is "Exempt from VAT", the…BR-IC-05In an Invoice line where the Invoiced item VAT category code is "Intracommunity…BR-O-05An Invoice line where the VAT category code is "Not subject to VAT" shall not contain…BR-S-05In an Invoice line where the Invoiced item VAT category code is "Standard rated" the…BR-Z-05In an Invoice line where the Invoiced item VAT category code is "Zero rated" the…
Frequently asked questions
What does BR-G-05 mean?
BR-G-05 is a en 16931 core rule: In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Export outside the EU" the Invoiced item VAT rate (BT-152) shall be 0 (zero).
Will my invoice be rejected because of BR-G-05?
Yes. BR-G-05 is flagged "fatal"; validators (KoSIT, Peppol access points, the German ZRE/OZG-RE portals) reject the invoice until it is fixed.
Which formats does BR-G-05 apply to?
Every EN 16931 invoice: XRechnung, ZUGFeRD 2.x / Factur-X (profiles EN 16931, EXTENDED, XRECHNUNG), Peppol BIS Billing 3.0, and national CIUS such as the Dutch NLCIUS or the Italian/Spanish profiles. Syntax: UBL and CII.
Source: EN 16931-1:2017 schematron (CEN TC434, via Peppol BIS 3.0.20). Catalogue generated from the official schematron on 2026-10-14.