Rule BR-G-05
An export outside the EU must have a VAT rate of zero
On a line marked as an export outside the EU, the VAT rate is zero, because the supply is taxed at the destination.
Business term BT-152, Invoiced item VAT rate (with BT-151, category code G). Source: EN 16931. Our wording, not the normative text, which is published in the Peppol BIS Billing 3.0 rule list and was checked against it on 2026-08-16.
Why it fires on invoices that look fine
Almost nobody hits this rule because they forgot the field exists. They hit it because something between their system and the document dropped it, changed its shape, or filled it with a value that is right somewhere else. These are the causes worth checking first.
- The domestic rate is still attached while the category says export, which is the same field-splitting cause as every other category on this list.
- The category was chosen from the delivery address without checking whether the destination is actually outside the EU. Territories are the trap here: several places that look domestic are outside the EU VAT area, and several that look foreign are inside it.
What to change
- Set the rate to 0 on every line whose category is G.
- Derive the category from the VAT territory rather than from the country, and keep your proof of export. The invoice passing a format check is not the thing a tax inspector asks for.
The validator runs in your browser. Nothing is uploaded, and you can confirm that yourself with the network panel open.
Rules you are likely to hit next
A document that breaks BR-G-05 usually breaks one of these too, because the same mapping gap tends to affect neighbouring fields.
- BR-IC-05: intra-community supply lines need a VAT rate of zero
- BR-CL-*: codelists: currency, country, VAT category, invoice type
Questions people actually ask
- What does BR-G-05 mean?
- On a line marked as an export outside the EU, the VAT rate is zero, because the supply is taxed at the destination.
- Which field does BR-G-05 apply to?
- BT-152, Invoiced item VAT rate (with BT-151, category code G). That is the name the semantic model uses, which is what you search for in your own system's mapping when the identifier alone does not tell you which field to look at.
- Does our validator check BR-G-05?
- Yes. Paste your invoice data into the free validator and it reports this rule with the value it actually saw, without the document leaving your browser.