Attestwire

Rule reference

BR-G-07 The document level charge at charges[0] uses VAT category G (Export outside the EU), so its VAT rate (BT-103) must be 0 (zero), but it is 19

The document level charge at charges[0] uses VAT category G (Export outside the EU), so its VAT rate (BT-103) must be 0 (zero), but it is 19. Goods leaving the customs territory of the EU are relieved of EU VAT; whatever tax the destination levies on import is assessed there, on the importer, and has nothing to do with this document.

This rule is implemented and its error payload below is real, but the long-form write-up — normative text, worked example, divergence note — is not written yet. Everything the library knows about this rule is on this page. Ask and we will prioritise it.

Business term
BT-103
Severity
fatal

What the library returns

The exact object in result.errors when this rule fires. Generated by running @attestwire/en16931, not transcribed:

TeachingError
{
  "rule": "BR-G-07",
  "field": "BT-103",
  "severity": "fatal",
  "message": "The document level charge at charges[0] uses VAT category G (Export outside the EU), so its VAT rate (BT-103) must be 0 (zero), but it is 19. Goods leaving the customs territory of the EU are relieved of EU VAT; whatever tax the destination levies on import is assessed there, on the importer, and has nothing to do with this document.",
  "fix": "Set charges[0].vatRate to 0, or omit it — this library normalises the rate for category G either way. If you did mean to charge 19% VAT on this charge, the category should be S instead, and that will change which breakdown group it nets into.",
  "example": "\"vatCategory\": \"G\", \"vatRate\": 0",
  "xpath": "/ubl:Invoice/cac:AllowanceCharge[2]/cac:TaxCategory/cbc:Percent",
  "docsUrl": "https://attestwire.com/rules/BR-G-07"
}

xpath locates the element in the generated UBL document, which is where a KoSIT or Peppol validator will report the same problem.

A passing value

the shape this field expects
"vatCategory": "G", "vatRate": 0

The fix

Set charges[0].vatRate to 0, or omit it — this library normalises the rate for category G either way. If you did mean to charge 19% VAT on this charge, the category should be S instead, and that will change which breakdown group it nets into.

All 292 rules →

Nearby: BR-G-08 — The taxable amount of that group, checked against the lines behind it, for Export outside the EU; BR-G-06 — The document level allowance at allowances[0] uses VAT category G (Export outside the EU), so its VAT rate (BT-96) must be 0 (zero), but it is 19; BR-G-09 — The VAT amount of that group, checked against its own taxable amount, for Export outside the EU.

Check this rule against your invoice via the hosted API → https://api.attestwire.com/docs

Arrived from a stack trace? The docsUrl on every error links straight here. Something wrong on this page — tell us.