BR-G-10: A VAT breakdown (BG-23) with the VAT Category code (BT-118) "Export outside the EU"…
Peppol BIS Billing 3.0.21 · UBL
Original rule text
[BR-G-10]-A VAT breakdown (BG-23) with the VAT Category code (BT-118) "Export outside the EU" shall have a VAT exemption reason code (BT-121), meaning "Export outside the EU" or the VAT exemption reason text (BT-120) "Export outside the EU" (or the equivalent standard text in another language).
exists(cbc:TaxExemptionReason) or (exists(cbc:TaxExemptionReasonCode) )BR-G-10 is a fatal rule in the business layer of Peppol BIS Billing 3.0.21 · UBL. An invoice that breaks it is rejected. It refers to BG-23, BT-118, BT-121, BT-120.
What this rule requires
For each VAT breakdown (BG-23) whose VAT category code (BT-118) is 'G' (Export outside the EU), the rule requires the TaxCategory to contain at least one of cbc:TaxExemptionReason or cbc:TaxExemptionReasonCode. The test only checks that one of these elements exists; it does not validate the value. The message states the reason should be 'Export outside the EU' or an equivalent standard text in another language, but the test does not enforce that content.
How to fix
Add either cbc:TaxExemptionReason or cbc:TaxExemptionReasonCode under the relevant cac:TaxCategory where cbc:ID is 'G' and cac:TaxScheme/cbc:ID is 'VAT'. Use a non-empty value, such as Export outside the EU for cbc:TaxExemptionReason or a code meaning that for cbc:TaxExemptionReasonCode. If both are missing, adding at least one will satisfy the rule.
Guidance on this rule. The original text above is authoritative.
Where to go next
No published Peppol BIS Billing UBL release comparison lists a change to BR-G-10.
Validate an invoice against these rules · All release changes