BR-G-05: In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Export…
Peppol BIS Billing 3.0.20 · UBL
Original rule text
[BR-G-05]-In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Export outside the EU" the Invoiced item VAT rate (BT-152) shall be 0 (zero).
(xs:decimal(cbc:Percent) = 0)BR-G-05 is a fatal rule in the business layer of Peppol BIS Billing 3.0.20 · UBL. An invoice that breaks it is rejected. It refers to BG-25, BT-151, BT-152.
What this rule requires
The rule requires that any line where the VAT category is 'Export outside the EU' (G in UBL and CII) must have a VAT rate of exactly 0. In UBL this is checked on cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory (and cac:CreditNoteLine) with cbc:ID = 'G' and VAT tax scheme, by testing cbc:Percent equals 0; in CII it is checked on ram:ApplicableTradeTax with ram:CategoryCode = 'G' and VAT ram:TypeCode, by testing ram:RateApplicablePercent equals 0. Because the severity is fatal, an invoice with such a line and a non-zero rate is rejected.
How to fix
In UBL, find the cac:ClassifiedTaxCategory under the affected cac:InvoiceLine or cac:CreditNoteLine where cbc:ID is G and the tax scheme is VAT, then set its cbc:Percent to 0. In CII, find the ram:ApplicableTradeTax on the line where ram:CategoryCode is G and ram:TypeCode is VAT, then set its ram:RateApplicablePercent to 0. If the line genuinely should not be an export outside the EU, correct the category code to the value appropriate for the transaction; this rule only requires a zero rate while the category is G.
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-05.
Validate an invoice against these rules · All release changes