All error codes › BR-G-05
BR-G-05 – Export outside the EU: wrong VAT rate on a line
What the rule says
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).
How to fix it
Fill in or correct the fields named in the rule (the BT/BG codes tell you which). The test below shows exactly what is checked in the XML. Quickest: validate the invoice to get the exact location and, for amounts, the correct value.
Paste the XML and see every error with the exact fix and the correct amounts.
Where it is checked in the XML
Context: cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] | cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
Test (XPath):
(xs:decimal(cbc:Percent) = 0)
Related rules
BR-G-01Export outside the EU: VAT breakdown for this category missingBR-G-02Export outside the EU: seller VAT identifier missingBR-G-03Export outside the EU: seller VAT identifier missing (allowance)BR-G-04Export outside the EU: seller VAT identifier missing (charge)BR-G-06Export outside the EU: wrong VAT rate on an allowanceBR-G-07Export outside the EU: wrong VAT rate on a chargeBR-G-08Export outside the EU: wrong taxable amount in the VAT breakdownBR-G-09Export outside the EU: wrong VAT amount in the VAT breakdownBR-G-10Export outside the EU: exemption reason missing or not allowed