Attestwire

Rule reference

BR-G-10 The VAT breakdown for category G (Export outside the EU) must 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)

The VAT breakdown for category G (Export outside the EU) must 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). You set vatExemptionReasons.G to an empty value, which suppresses the wording this library would otherwise supply. The reason is what tells the buyer — and their auditor — why an invoice line carries no VAT; a zero with no explanation is indistinguishable from a mistake.

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-120 / BT-121
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-10",
  "field": [
    "BT-120",
    "BT-121"
  ],
  "severity": "fatal",
  "message": "The VAT breakdown for category G (Export outside the EU) must 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). You set vatExemptionReasons.G to an empty value, which suppresses the wording this library would otherwise supply. The reason is what tells the buyer — and their auditor — why an invoice line carries no VAT; a zero with no explanation is indistinguishable from a mistake.",
  "fix": "Either remove vatExemptionReasons.G entirely, in which case this library supplies the standard text \"Export outside the EU\", or set it to your own wording in the invoice language.",
  "example": "\"vatExemptionReasons\": { \"G\": \"Export outside the EU\" }",
  "xpath": "/ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReason",
  "docsUrl": "https://attestwire.com/rules/BR-G-10"
}

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
"vatExemptionReasons": { "G": "Export outside the EU" }

The fix

Either remove vatExemptionReasons.G entirely, in which case this library supplies the standard text "Export outside the EU", or set it to your own wording in the invoice language.

All 292 rules →

Nearby: BR-IC-01 — The VAT breakdown must carry a group for this category, for Intra-community supply; BR-G-09 — The VAT amount of that group, checked against its own taxable amount, for Export outside the EU; BR-IC-02 — A line uses VAT category K (Intra-community supply), so the invoice must carry the seller VAT identifier (BT-31) or the seller tax representative VAT identifier (BT-63).

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.