BR-G-02: An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category…

If any invoice line has the VAT category code "Export outside the EU" (code G in the VAT tax scheme), the invoice must contain at least one of the seller VAT identifier or the seller tax representative VAT identifier; if no such line exists the rule passes. In UBL this means when cac:ClassifiedTaxCategory/cbc:ID is G with cac:TaxScheme/cbc:ID equal to VAT (case-insensitive), either cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/cbc:ID = 'VAT']/cbc:CompanyID or cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/cbc:ID = 'VAT']/cbc:CompanyID must be present. In CII this means when ram:ApplicableTradeTax/ram:CategoryCode is G and upper-case(ram:TypeCode) is VAT, either //ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA'] or //ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA'] must be present. This is a fatal rule, so a document that does not meet this fails validation.

If the invoice contains a line item with code G under VAT, ensure at least one of the two identifiers is present. In UBL, add cbc:CompanyID inside the supplier's cac:PartyTaxScheme with cac:TaxScheme/cbc:ID = 'VAT' under cac:AccountingSupplierParty, or inside cac:TaxRepresentativeParty/cac:PartyTaxScheme with the same tax scheme. In CII, add ram:ID with schemeID="VA" under //ram:SellerTradeParty/ram:SpecifiedTaxRegistration or under //ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration. Use the seller VAT identifier or the tax representative VAT identifier, whichever is available; the rule does not require a particular one. If no G VAT line exists, no change is needed.