What it means
Every line of the VAT breakdown (BG-23) must contain the VAT rate (BT-119). XRechnung requires a rate in every line of the VAT breakdown, including 0 for exempt, zero-rated and reverse-charge lines and for supplies outside the scope of VAT.
Why it matters
XRechnung, the German standard for e-invoices, requires this on top of EN 16931. Public bodies in Germany and their invoice portals (ZRE, OZG-RE and the state portals) reject an XRechnung that fails this rule, and many German businesses check incoming invoices the same way.
How to fix it
Set a VAT rate for every line in your invoicing software, using 0 rather than an empty rate where no VAT is charged, and export again. In the XML it is cbc:Percent (UBL) or ram:RateApplicablePercent (CII) in every breakdown entry.
The rule as published
Das Element "VAT category rate" (BT-119) muss übermittelt werden. Business terms: BT-119
Where this rule applies
| Rule set | Version |
|---|---|
| XRechnung 3.0 (UBL) | 3.0.2 |
| XRechnung 3.0 (UBL credit note) | 3.0.2 |
| XRechnung 3.0 (CII) | 3.0.2 |
Check your file
Drop your e-invoice to see whether BR-DE-14 still fails, and which other rules do.
Related rules
- BR-48 Every VAT breakdown row needs a VAT rate
- BR-AF-08 IGIC taxable amount must match the lines, charges and discounts
- BR-AF-09 IGIC tax amount must be the taxable amount times the rate
- BR-AG-08 IPSI taxable amount must equal lines plus charges minus discounts
- BR-AG-09 IPSI VAT amount must equal the taxable amount times the rate
- BR-CO-17 VAT per category must be the taxable amount times the rate