BR-G (Export outside EU rules)

BR-G is the set of European e-invoice rules for exports of goods outside the EU.

Definition

The BR-G prefix in EN 16931 covers VAT category G, export outside the European Union. The goods leave the EU customs territory bound for a third country, and the supply is exempt from VAT.

What the rules check

The BR-G rules require, among other things, that:

• the VAT rate equals 0 and the VAT amount is zero for category G;
• the breakdown carries an exemption reason (text and/or code) justifying the export.

Good to know

Distinguish this from category K (an intra-community supply to another member state): category G specifically targets destinations outside the EU. In practice the exemption relies on proof that the goods left the territory (customs export evidence).