# BR-DE-14 VAT category rate must be provided

Each VAT breakdown must contain a VAT category rate.

## Problem Description

Each VAT breakdown must contain a VAT category rate.

> **ERROR**: XRechnung 3.0

## Context and Significance

This entry follows the XRechnung 3.0.2 Schematron rule semantics used by KoSIT validation.

## Solution

Fill BT-119 VAT category rate.

- validate
- convert

## Valid Examples

- BT-119 VAT category rate is present and valid.

## Invalid Examples

- BT-119 VAT category rate is missing or invalid.

## 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:TaxCategory>
  <cbc:ID>S</cbc:ID>
  <!-- cbc:Percent (BT-119) missing -->
  <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory>
```

## Affected Fields

- [BT-119 VAT category rate](/resources/xrechnung/bt-119-vat-category-rate)

## Related Rules

- [BR-48](/resources/kosit-validator-errors/br-48-vat-breakdown-category-rate-required)

## Validation Tools

- [Official KoSIT Validator](https://erechnungsvalidator.service-bw.de/): Validate your XRechnung files against all BR-DE rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Automatic validation error fixes when converting.

## Related Resources

- [Official Specification](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [Complete Error List](/resources/kosit-validator-errors): Overview of all German XRechnung validation rules.