BR-G-07:Export requires reason
Fix: Invoice Navigator automatically fixes this issue by correcting the `cac:AllowanceCharge` element in your Invoice (BR-G-07). Upload your invoice to fix this automatically.
VAT category G must have exemption reason.
Engine Classification
Set VAT rate to 0% for export document-level charges per EN16931 BR-G-07
Confidence: 95% · Applied automatically in pipeline
What is BR-G-07?
BR-G-07 is a fatal validation rule defined in the EN 16931 specification. It validates the Percent element under TaxCategory in the UBL invoice XML.
When this rule fires, the invoice is rejected by Peppol access points and never reaches the buyer.
Target path: //cac:AllowanceCharge[cbc:ChargeIndicator='true']/cac:TaxCategory[cbc:ID='G']/cbc:Percent
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-07 is a hard failure — the invoice must be corrected and re-sent before it can reach the recipient.
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-07
- ·Specification: EN 16931
How to Fix It
Add reason
Use VATEX-EU-G code
Or add text
"Export outside EU"
Before / After
<Invoice> <cac:AllowanceCharge>INVALID_CODE</cac:AllowanceCharge> </Invoice>
<Invoice> <cac:AllowanceCharge>VALID_CODE</cac:AllowanceCharge> </Invoice>
Technical Reference
//cac:AllowanceCharge[cbc:ChargeIndicator='true']/cac:TaxCategory[cbc:ID='G']/cbc:PercentCommon Causes
- ·Export VAT breakdown shows taxable amount when should be zero
- ·Category G taxable base contains value instead of 0.00
- ·Line amounts incorrectly summed into export category
- ·Export transactions should not have taxable amount in breakdown
- ·Calculation error produced non-zero taxable base for exports
Seeing this in production? The API handles BR-G-07 automatically. See the fix response →
Frequently Asked Questions
VAT category G must have exemption reason.
Add TaxExemptionReasonCode VATEX-EU-G. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-G-07 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.
Many instances of BR-G-07 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including export requires reason.
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Last updated: 27 February 2026
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