Attestwire › Rule reference › BR-G-01

BR-G-01 Exports need an export VAT breakdown group

noun · EN 16931 · fatal · BT-118

For a sample invoice, the library reports: An invoice line (BT-151), a document level allowance (BT-95) or a document level charge (BT-102) uses VAT category G (Export outside the EU), so the VAT breakdown (BG-23) must contain exactly one group with the VAT category code (BT-118) G — but this document states none.

Business term

BT-118

Severity

fatal

The fix

Add a VAT breakdown group (cac:TaxSubtotal, or ram:ApplicableTradeTax in CII) for category G, with the taxable amount and VAT amount of the lines, allowances and charges that carry it.

What the library returns

The full error returned by @attestwire/en16931. It includes the rule ID, affected field and suggested correction. Developers can use this object in their application:

{
  "rule": "BR-G-01",
  "field": "BT-118",
  "severity": "fatal",
  "message": "An invoice line (BT-151), a document level allowance (BT-95) or a document level charge (BT-102) uses VAT category G (Export outside the EU), so the VAT breakdown (BG-23) must contain exactly one group with the VAT category code (BT-118) G — but this document states none. The breakdown is the document's own summary of what VAT is due and why; a category that appears on the invoice but not in the breakdown means the tax authority cannot reconcile the two.",
  "fix": "Add a VAT breakdown group (cac:TaxSubtotal, or ram:ApplicableTradeTax in CII) for category G, with the taxable amount and VAT amount of the lines, allowances and charges that carry it.",
  "xpath": "/ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:ID",
  "docsUrl": "https://attestwire.com/rules/BR-G-01"
}

xpath is always a UBL path. On a CII invoice, look for the matching CII field instead.