How do I fix BR-G-05?

Invoice Navigator automatically fixes this issue by correcting the `cac:InvoiceLine` element in your Invoice (BR-G-05). You can also use Invoice Navigator's compliance engine to correct this automatically in your pipeline.

Is BR-G-05 a critical error?

Yes, BR-G-05 is a critical error that will cause invoice rejection. It must be fixed before submission.

Can BR-G-05 be automatically fixed?

Many instances of BR-G-05 can be automatically corrected using Invoice Navigator's compliance engine. The fix is applied in your pipeline with full audit evidence.

errorEN 16931

`BR-G-05`:When using this VAT category, the VAT rate must be 0 (zero). This category...

When using this VAT category, the VAT rate must be 0 (zero). This category does not have a positive tax rate (applies to `cac:InvoiceLine`, rule BR-G-05).

Severity

Fatal

Rule set

EN 16931

Country

All EU

Fix type

AUTO-FIX

Confidence

95%

Engine Classification

Set VAT rate to 0% for export invoice lines per EN16931 BR-G-05

Confidence: 95% · Applied automatically in pipeline

What is BR-G-05?

BR-G-05 is a fatal validation rule defined in the EN 16931 specification. It validates the Percent element under Item > ClassifiedTaxCategory in the UBL invoice XML.

When this rule fires, the invoice is non-compliant and will be rejected by Peppol access points and national validation services. The sending system receives a rejection response and the invoice does not reach the buyer.

Target path: //cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[cbc:ID='G']/cbc:Percent

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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-05 is a hard failure. Invoices that trigger this rule are rejected at the access point and never reach the recipient. In Peppol networks, this means your sending system receives an MLR (Message Level Response) with a rejection status. The invoice must be corrected and re-sent, adding delay to your payment cycle.

Invoice Navigator can automatically correct this error in your pipeline. The fix is applied with full audit evidence, so your compliance trail remains intact.

Validator Behavior

·Causes invoice rejection
·Error returned: BR-G-05
·Specification: EN 16931

Before / After

Failing XML

<Invoice>
  <cac:InvoiceLine>INVALID_CODE</cac:InvoiceLine>
</Invoice>

Corrected XML

<Invoice>
  <cac:InvoiceLine>VALID_CODE</cac:InvoiceLine>
</Invoice>

Technical Reference

XPath//cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[cbc:ID='G']/cbc:Percent

SpecEN 16931

Operationset_value

StrategySet VAT rate to 0% for export invoice lines per EN16931 BR-G-05

Common Causes

·Export exemption reason text missing from VAT breakdown
·cbc:TaxExemptionReason element empty or not present
·Human-readable export justification required alongside code
·Exemption reason description not populated for category G
·Export template missing free-text exemption explanation field

Seeing this in production? The API handles BR-G-05 automatically. See the fix response →

Related Errors

BR-16

Invoice line must have an identifier

BR-24

Amount currency must match document currency

BR-AE-05

Reverse charge invoice line must have 0% VAT rate

Last updated: 27 February 2026

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Handle BR-G-05 Automatically in Your Pipeline

The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.

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BR-G-05:When using this VAT category, the VAT rate must be 0 (zero). This category...