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 |
Check your file
Drop your e-invoice to see whether DE-R-014 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