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BR-DE-14: VAT category rate (BT-119) is missing in the VAT breakdown

Official message

[BR-DE-14] Das Element "VAT category rate" (BT-119) muss übermittelt werden.

XRechnung (CII) · Error · Message language: German · Version: xrechnung-3.0.2-validator-configuration-2026-08-31

[BR-DE-14] Das Element "VAT category rate" (BT-119) muss übermittelt werden.

XRechnung (UBL) · Error · Message language: German · Version: xrechnung-3.0.2-validator-configuration-2026-08-31
Severity
Error The invoice is invalid and may be rejected by the recipient.
Applies to
XRechnung (CII), XRechnung (UBL)
Affected fields
BT-119

What does this mean?

Every VAT breakdown (BG-23) of an XRechnung invoice must contain the VAT category rate (BT-119). In at least one breakdown it is missing or empty.

Typical causes

For a category without tax amount (e.g. exempt) the rate was omitted instead of stating 0.
A row without a rate was added to the VAT breakdown.

How to fix the error

State the VAT category rate in percent in every VAT breakdown (CII: ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:RateApplicablePercent, UBL: cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:Percent).
The rate must also be stated for the categories Z, E, AE, K and G; there it is 0, like the VAT rate of the related lines (BT-152, rules BR-Z-05, BR-E-05, BR-AE-05, BR-IC-05, BR-G-05).
Generate and validate the invoice again.

In E-Rechnungsfreund

In the invoice form, section "Steueraufstellung (BG-23)" (VAT breakdown), fill in the field "Satz % (BT-119)" in every row.

Example

Wrong

<ram:ApplicableTradeTax>
  <ram:CalculatedAmount>0.00</ram:CalculatedAmount>
  <ram:TypeCode>VAT</ram:TypeCode>
  <ram:ExemptionReason>Exempt under § 4 No. 14 UStG</ram:ExemptionReason>
  <ram:BasisAmount>500.00</ram:BasisAmount>
  <ram:CategoryCode>E</ram:CategoryCode>
</ram:ApplicableTradeTax>

Correct

<ram:ApplicableTradeTax>
  <ram:CalculatedAmount>0.00</ram:CalculatedAmount>
  <ram:TypeCode>VAT</ram:TypeCode>
  <ram:ExemptionReason>Exempt under § 4 No. 14 UStG</ram:ExemptionReason>
  <ram:BasisAmount>500.00</ram:BasisAmount>
  <ram:CategoryCode>E</ram:CategoryCode>
  <ram:RateApplicablePercent>0</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>
For developers: test expression per syntax

XRechnung (CII) (CII)

Context: /rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax

ram:RateApplicablePercent[boolean(normalize-space(.))]

XRechnung (UBL) (UBL)

Context: /ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal | /cn:CreditNote/cac:TaxTotal/cac:TaxSubtotal

cac:TaxCategory/cbc:Percent[boolean(normalize-space(.))]

Related validation rules

  • BR-DE-1: Payment instructions (BG-16) are missing
  • BR-DE-10: Deliver to city (BT-77) is missing
  • BR-DE-11: Deliver to post code (BT-78) is missing
  • BR-DE-15: Buyer reference (BT-10) is missing
  • BR-DE-16: Seller VAT ID, tax number or tax representative is missing
  • BR-DE-17: Invoice type code (BT-3) is not intended for XRechnung

Last updated:
Explanation of the validation rule, not legal or tax advice.