BR-G-09: The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category…
Peppol BIS Billing 3.0.20 · UBL
Original rule text
[BR-G-09]-The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Export outside the EU" shall be 0 (zero).
xs:decimal(../cbc:TaxAmount) = 0BR-G-09 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 BT-117, BG-23, BT-118.
What this rule requires
This rule requires that a VAT breakdown (BG-23) with VAT category code (BT-118) G (Export outside the EU) has a VAT category tax amount (BT-117) of exactly 0. In UBL, the rule checks that cbc:TaxAmount in the cac:TaxSubtotal with cac:TaxCategory/cbc:ID = 'G' and VAT scheme equals 0; in CII, it checks that ram:CalculatedAmount in the ram:ApplicableTradeTax with ram:CategoryCode = 'G' and ram:TypeCode = 'VAT' equals 0. A non-zero tax amount in such a breakdown causes a fatal validation error.
How to fix
Set the VAT category tax amount to 0 in the affected VAT breakdown: in UBL, make cbc:TaxAmount equal 0; in CII, make ram:CalculatedAmount equal 0. If a non-zero tax amount is actually required, the VAT category code must not be G; adjust it to a category that matches the tax treatment, but the rule does not list which alternative codes are allowed.
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-09.
Validate an invoice against these rules · All release changes