BR-G-01:Export VAT category requirements
Fix: Recalculate the value in `cac:InvoiceLine` to match the expected formula. Verify all contributing amounts are correct (BR-G-01).
VAT category G (export) requires exemption reason and must have zero VAT.
Engine Classification
Financial or legal field · Modification blocked by policy
What is BR-G-01?
BR-G-01 is a fatal validation rule defined in the EN 16931 specification. It validates the TaxCategory element in the UBL invoice XML.
When this rule fires, the invoice is rejected by Peppol access points and never reaches the buyer.
Target path: XPath: //cac:TaxCategory[cbc:ID="G"]
Why This Error Matters
Invoice will be rejected. Export outside EU (category G) transactions require complete zero-rate VAT breakdown with exemption justification. Missing elements prevent customs and tax verification of export treatment.
BR-G-01 is a hard failure — the invoice must be corrected and re-sent before it can reach the recipient.
Validator Behavior
- ·Causes invoice rejection
- ·Error returned: BR-G-01
- ·Specification: EN 16931
How to Fix It
Use G category
For exports outside EU
Zero percent
Export is zero-rated
Add reason
Reference export exemption
Before / After
<Invoice> <cac:InvoiceLine>999.99</cac:InvoiceLine> <!-- Does not match expected calculation --> </Invoice>
<Invoice> <cac:InvoiceLine>100.00</cac:InvoiceLine> <!-- Matches expected calculation --> </Invoice>
Technical Reference
XPath: //cac:TaxCategory[cbc:ID="G"]Code Example
<cac:TaxCategory>
<cbc:ID>G</cbc:ID>
<cbc:Percent>0</cbc:Percent>
<cbc:TaxExemptionReasonCode>VATEX-EU-G</cbc:TaxExemptionReasonCode>
<cbc:TaxExemptionReason>Export outside EU</cbc:TaxExemptionReason>
<cac:TaxScheme>
<cbc:ID>VAT</cbc:ID>
</cac:TaxScheme>
</cac:TaxCategory>Common Causes
- ·Export VAT category G used but no corresponding BG-23 breakdown
- ·Invoice lines use category G but tax breakdown section missing
- ·cac:TaxTotal/cac:TaxSubtotal missing for export category
- ·Export transactions require explicit zero-rate VAT breakdown
- ·Tax breakdown not generated despite export category on lines
Seeing this in production? The API handles BR-G-01 automatically. See the fix response →
Commonly Seen In
Frequently Asked Questions
VAT category G (export) requires exemption reason and must have zero VAT.
Recalculate the value in `cac:InvoiceLine` to match the expected formula. Verify all contributing amounts are correct (BR-G-01). This error involves a protected field — Invoice Navigator flags it in your pipeline so your team can correct it at the source.
Yes, BR-G-01 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted by the recipient's system.
BR-G-01 involves a financial or legal field that cannot be auto-modified by policy. Invoice Navigator detects and flags this error immediately, but the correction must be made manually in your ERP or invoicing software.
BR-G-01 is commonly seen in exports from All invoicing software. These software packages sometimes generate invoices that need adjustment to meet full compliance standards.
Related Errors
Related Content
Last updated: 3 March 2026
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