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BR-DE-14 — VAT category rate (BT-119) is missing

• Standard: XRechnung
• Severity: fatal
• Business Terms: BT-119

Meaning

The "VAT category rate" element (BT-119) must appear in each VAT breakdown — cbc:Percent inside cac:TaxCategory per TaxSubtotal. This is an XRechnung format requirement, not a statement about which rate applies.

Possible causes

• cbc:Percent (BT-119) is absent in a cac:TaxSubtotal/cac:TaxCategory.

How to fix it

• Add BT-119 (cbc:Percent) to each VAT category in the breakdown; the value must equal the rate used on the lines.

Affected fields

• /ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:Percent

Example (invalid invoice)

invalid/BR-DE-14/ubl-inv-missing-vat-rate.xml