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Fatal

DE-R-014: Each VAT breakdown entry needs a VAT rate between German parties

In short

Fatal: fails the selected checks.

DE-R-014 means an entry in the VAT breakdown has no VAT rate, which is required when the seller and the buyer are both in Germany. Fix it by entering the rate on every row, for example 19 or 7, or 0 for exempt or reverse-charge items.

On this page

What it means

When the seller and the buyer are both in Germany, every entry in the VAT breakdown (BG-23) must show its VAT rate (BT-119) as a percentage. A rate of 0 is accepted. An empty value is 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. Without the rate, the VAT amount on that row cannot be checked against its taxable amount, and the invoice is rejected.

How to fix it

Look at the VAT summary at the bottom of the invoice and make sure every row has its rate. Typical German rates are 19 for the standard rate and 7 for the reduced rate, and 0 for items exempt from VAT. Invoicing software normally builds this table from the lines, so an empty rate usually means a line has a VAT category but no rate. Open that line's VAT setting and choose the rate.

The rule as published

Read the rule on the publisher's site

Business terms: BT-119

Where this rule applies

Rule set Version
Peppol BIS Billing 3.0 (invoice) 2026.5
Peppol BIS Billing 3.0 (credit note) 2026.5
Rule text from phive-rules 4.6.4.

Check your file

Drop your e-invoice to see whether DE-R-014 still fails, and which other rules do.

Updated 6 November 2026