InvoiceGlass

Reason why no VAT is charged is missing (export) · BR-G-10

  • Severity · Error
  • Applies to · UBL / CII
  • Editorial review pending

If the VAT breakdown (BG-23) contains the category export outside the EU (category G), it must state why no VAT is charged – either with the exemption reason code (BT-121) VATEX-EU-G or with a text (BT-120) such as "Export outside the EU". Category G is for exports: goods delivered to a country outside the EU, which are VAT-free (section 4 no. 1a and section 6 UStG). If this is missing, the invoice is not valid.

As of

Who can correct it?

The sender can correct the invoice.

How to fix it

  1. Ask the sender for a corrected invoice with the appropriate note in the VAT breakdown.
  2. If you issued the invoice yourself: enter the exemption reason code VATEX-EU-G or the text "Export outside the EU" for the export category.

Rule text and source

Paraphrase · The breakdown for G must explain the export outside the EU treatment. The check accepts a reason in text or the corresponding code.

Message to the sender

Subject: Invoice {invoiceNumber} – VAT note missing

Hello,

Thank you for your invoice {invoiceNumber} dated {issueDate}. The invoice uses the VAT category export, but the VAT breakdown lacks the related note explaining why no VAT is charged (rule BR-G-10). Could you please add the exemption reason code VATEX-EU-G or the text "Export outside the EU" and send us a corrected invoice?

Kind regards

Example

The breakdown gives category G without a reason text or code. With that treatment confirmed, the correction gives “Export outside the EU” in the reason text field.

Related rules

Business terms

BG-23

Rule versions

CEN · EN 16931 (KoSIT) 1.3.16

CEN · EN 16931 1.3.17

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