Reference

BR-DE-14 VAT category rate must be provided

In XRechnung, every VAT breakdown group (BG-23 / VAT BREAKDOWN) must contain the VAT category rate (BT-119) expressed as a percentage. While the base European standard EN 16931 allows the percentage to be omitted in specific non-taxable or exempt scenarios (such as reverse charge AE or exempt E), the German XRechnung profile strictly enforces the presence of BT-119 (e.g. 0.00 for zero/exempt/reverse charge, or 19.00 / 7.00 for standard / reduced rates) so that automated tax calculation engines can calculate and verify tax amounts deterministically.

Problem Description

ERROR

German XRechnung rule (KoSIT, BR-DE) · XRechnung 3.0

Context and Significance

Without BT-119, validator engines cannot execute the arithmetic consistency formula TaxAmount = round(TaxableAmount * Percent / 100). The presence of BT-119 is mandatory across all VAT breakdowns in XRechnung.

Solution

In your ERP tax determination configuration, ensure the tax percentage is exported in all VAT breakdown subtotals. For reverse charge (code AE), export transactions (code G), zero-rated supplies (code Z), and tax-exempt sales (code E), explicitly output a rate of 0.00 in BT-119. In UBL 2.1 syntax, populate <cbc:Percent> inside <cac:TaxTotal><cac:TaxSubtotal><cac:TaxCategory>. In UN/CEFACT CII syntax, populate <ram:RateApplicablePercent> inside <ram:ApplicableHeaderTradeSettlement><ram:ApplicableTradeTax>.

Quick actions

Validate XML Convert invoice

Valid Examples

Standard rate VAT breakdown with BT-118 = "S", BT-119 = 19.00, BT-116 = 100.00, BT-117 = 19.00
Reverse charge VAT breakdown with BT-118 = "AE", BT-119 = 0.00, BT-116 = 500.00, BT-117 = 0.00

Invalid Examples

TaxSubtotal element specifies category S and taxable amount but omits the cbc:Percent element
Reverse charge breakdown (category AE) exported without rate percentage element under the assumption that zero rate is implicit

Code Examples

Valid XML

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>19.00</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:TaxSubtotal>

Invalid XML

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:TaxSubtotal>

Affected Fields

BT-119 VAT category rate

BG-23 VAT breakdown

BT-118 VAT category code

BT-116 VAT category taxable amount

Validation Tools

Official KoSIT Validator

Run the official KoSIT validator with the XRechnung configuration to check EN 16931 and XRechnung rules.

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