BR-G-07:Export requires reason
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 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: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. 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-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.
See Also
Related Errors
Last updated: 27 February 2026
Handle BR-G-07 Automatically in Your Pipeline
The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.