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

StandardXRechnung 3.0.2 (KoSIT, German CIUS of EN 16931)SeverityError: the invoice is rejectedSyntaxUBL, CIIBusiness terms

BT-119 VAT category rate

Applies toXRechnung in UBL or CII syntax, including ZUGFeRD / Factur-X PDFs with the XRECHNUNG profile. Invoices to German public authorities (federal, state and municipal) must pass it.

Official rule text

[BR-DE-14] The element "VAT category rate" (BT-119) must be transmitted.

Official text (German): Das Element "VAT category rate" (BT-119) muss übermittelt werden.

Why this error occurs

XRechnung requires a rate in every VAT breakdown group, even where EN 16931 leaves it optional (exempt, reverse charge, zero rated, not subject to VAT). The rule checks cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:Percent (UBL) or ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:RateApplicablePercent (CII) for a non-blank value. It fails when software omits the percent element for 0 % categories.

How to fix it

Add cbc:Percent (UBL) or ram:RateApplicablePercent (CII) to every breakdown group. Use the percentage number: 19 or 7 for standard rate, and 0 for categories E, AE, K, G, Z and O; do not drop the element just because the rate is zero. Write the rate as a plain number without % sign and without a fraction form like 0.19.

Example (valid)

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
  <cac:TaxCategory><cbc:ID>AE</cbc:ID><cbc:Percent>0</cbc:Percent><cbc:TaxExemptionReasonCode>VATEX-EU-AE</cbc:TaxExemptionReasonCode><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:TaxSubtotal>

What the validator checks

Checked element (context):

UBL

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

Test (XPath):

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

CII

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

Test (XPath):

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

Check your invoice

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Same check via API:

curl -F file=@invoice.xml https://einvoicechecker.com/v1/validate

Related rules

BR-DE-1 Payment instructions (BG-16) are missing
BR-DE-2 Seller contact (BG-6) is missing
BR-DE-3 Seller city (BT-37) is missing
BR-DE-4 The element "Seller post code" must be transmitted
BR-DE-5 Seller contact point (BT-41) is missing
BR-DE-6 Seller contact telephone number (BT-42) is missing
BR-DE-7 Seller contact email address (BT-43) is missing
BR-DE-8 The element "Buyer city" must be transmitted

Frequently asked questions

What does BR-DE-14 mean?

BR-DE-14 is a xrechnung rule: The element "VAT category rate" (BT-119) must be transmitted.

Will my invoice be rejected because of BR-DE-14?

Yes. BR-DE-14 is flagged "fatal"; validators (KoSIT, Peppol access points, the German ZRE/OZG-RE portals) reject the invoice until it is fixed.

Which formats does BR-DE-14 apply to?

XRechnung in UBL or CII syntax, including ZUGFeRD / Factur-X PDFs with the XRECHNUNG profile. Invoices to German public authorities (federal, state and municipal) must pass it. Syntax: UBL and CII.

Source: XRechnung 3.0.2, schematron 2.6.0 (KoSIT, September 2026). Catalogue generated from the official schematron on 2026-10-14.