VAT rate must be 0 % (export, allowance) · BR-G-06
- Severity · Error
- Applies to · UBL / CII
- Editorial review pending
For a document-level allowance (for example a discount on the whole invoice) with the VAT category export outside the EU (category G), the VAT rate stated (BT-96) must be 0. An export is VAT-free, so the rate must be zero. Any other rate contradicts the category and makes the invoice invalid.
As of
Who can correct it?
The sender can correct the invoice.
How to fix it
- Ask the sender for a corrected invoice in which the VAT category and the VAT rate match.
- If you issued the invoice yourself: set the rate to 0 % for export items, or choose the category that matches the rate.
Rule text and source
Paraphrase · The check expects an explicit 0% rate on a document-level allowance in category G (export outside the EU).
Message to the sender
Subject: Invoice {invoiceNumber} – VAT rate does not match VAT category
Hello,
Thank you for your invoice {invoiceNumber} dated {issueDate}. The invoice contains a document-level allowance in the export category but with a VAT rate other than 0 % (rule BR-G-06). For this category the rate must be 0 %. Could you please check whether the category or the rate is correct and send us a corrected invoice?
Kind regardsExample
The export gives a document-level allowance in category G a 5% rate by mistake. The category is confirmed. The correction gives an explicit 0% rate.
Related rules
- BR-31 · The document-level allowance has no amountError
- BR-32 · The document-level allowance has no VAT categoryError
- BR-33 · The document-level allowance has no reasonError
- BR-AE-01 · VAT breakdown missing or duplicated (reverse charge)Error
- BR-AE-03 · Seller or buyer tax identifier missing (reverse charge, allowance)Error
Business terms
BG-20
Rule versions
CEN · EN 16931 (KoSIT) 1.3.16
CEN · EN 16931 1.3.17