VAT rate missing from the breakdown (BR-DE-14)
- Standard: XRechnung
- Severity: error
- Affected fields: BT-119
Meaning
Every entry of the VAT breakdown must state a VAT rate (BT-119), also when it is 0 %. The rule checks only that the value is present, not how high it is.
Original text of the rule
Das Element "VAT category rate" (BT-119) muss übermittelt werden.
Possible causes
- For VAT-exempt items the rate was left out instead of stating 0.
- The software writes the rate only on the lines.
How to fix it
- In your invoicing software, make sure every VAT category has a rate, 0 where applicable.
- In the XML: set BT-119 in every breakdown entry (UBL cac:TaxSubtotal/cac:TaxCategory/cbc:Percent, CII header ram:ApplicableTradeTax/ram:RateApplicablePercent).