Counterfoil rule note
Quoted from a public specification. This page is not a validator, and it is not tax, legal, or accounting advice.
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).
Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-G-09/
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.
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.
Set BT-117 on the G breakdown to 0.
Illustration of the condition in the official statement. Not an example published by the source.
Fails the stated condition. A G breakdown has tax amount 19.
Passes the stated condition. A G breakdown has tax amount 0.
Copied from the source. Not reimplemented on this page.
/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
xs:decimal(../cbc:TaxAmount) = 0
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