# BR-G-04

Quoted from a public specification. This page is not a validator, and it is not tax, legal, or accounting advice.

- Country: EU
- Syntax: UBL
- Severity: fatal
- Statement language: en
- Last verified: 2026-10-17

## Official statement

> An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).

Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-G-04/

Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL

Severity note: fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-17.

## Plain-language reading

If a document-level charge uses VAT category "Export outside the EU", the invoice must include the seller VAT identifier (BT-31) or the seller tax representative VAT identifier (BT-63). The official message names BG-21. It does not name BT-32, and it does not require a buyer identifier. The positive test branch looks for a charge whose category code is G and does not also require the tax scheme to be VAT. The negative branch does require that scheme. Both branches write cbc:ID)='G' with no space before the equals sign. The seller identifier the test accepts is a company identifier on a VAT tax scheme, or the tax representative's company identifier on a VAT tax scheme.

## What to change

On a charge coded G, send BT-31 or BT-63.

## Illustration

Illustration of the condition in the official statement. Not an example published by the source.

**Fails the stated condition.** A document-level charge uses category code G, and both BT-31 and BT-63 are missing.

**Passes the stated condition.** A charge uses G, and BT-31 or BT-63 is present.

## Published context and test

Copied from the source. Not reimplemented on this page.

```
/ubl:Invoice | /cn:CreditNote
```

```
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='G']) and (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID) or exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID))) or not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))
```

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