{
  "id": "BR-G-09",
  "country": "EU",
  "syntax": "ubl",
  "group": "export",
  "severity": "fatal",
  "severity_note": "fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-17.",
  "spec": "Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL",
  "statement": "The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is \"Export outside the EU\" shall be 0 (zero).",
  "statement_lang": "en",
  "context": "/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']",
  "test": "xs:decimal(../cbc:TaxAmount) = 0",
  "meaning": "In a VAT breakdown whose category is \"Export outside the EU\", the VAT category tax amount (BT-117) must be 0. The official message includes \"the\" before \"VAT category code\" and says \"shall be 0\", not \"shall equal 0\". The published test checks that the tax amount, read as a decimal, equals 0 where the category code is G.",
  "fix": "Set BT-117 on the G breakdown to 0.",
  "example_fail": "A G breakdown has tax amount 19.",
  "example_pass": "A G breakdown has tax amount 0.",
  "example_note": "Illustration of the condition in the official statement. Not an example published by the source.",
  "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-G-09/",
  "source_retrieved": "2026-10-17",
  "last_verified": "2026-10-17"
}