BR-FR-DEC-04_BT-119: VAT breakdown rates must be a valid positive number

What it means

The VAT rate of each row in the VAT breakdown (BT-119) must be a number greater than zero. It uses a full stop as the decimal separator, has no more than two decimals and no more than four digits in total. So 20, 5.5 and 8.25 pass, while -5, 0, 20.123, 20.0000 and 20,5 do not.

Why it matters

The VAT breakdown is the summary of VAT per category and rate that the buyer books and the tax authority checks. A rate that cannot be read as a valid number makes those VAT figures unusable, so the invoice is rejected.

How to fix it

Look at the VAT summary at the bottom of the invoice and find the row with the faulty rate. Write the rate as a plain number with a full stop, such as 20 or 5.5, with no percent sign, no minus sign and no more than two decimals. A typical cause is software that exports rates with extra decimals, such as 20.0000. If the rate is 0 because no VAT is due, the rule still reads it as invalid, so check how your software exports rows without VAT.

The rule as published

Le taux de TVA « … » est invalide. Il doit : - être un nombre strictement positif (sans signe « - »), - comporter au plus 2 décimales (séparateur « . »), - contenir au maximum 4 caractères (hors séparateur). Veuillez corriger ce taux pour respecter le format requis.

Where this rule applies