# BT-119 VAT Category Rate

The VAT rate, represented as percentage applicable to the VAT category. In Germany: 19.00 for standard rate, 7.00 for reduced rate, 0.00 for exempt/zero-rated. Must correspond to BT-118 (VAT category code) and enable accurate VAT amount calculation.

## Quick answer

The VAT rate, represented as percentage applicable to the VAT category. In Germany: 19.00 for standard rate, 7.00 for reduced rate, 0.00 for exempt/zero-rated. Must correspond to BT-118 (VAT category code) and enable accurate VAT amount calculation.

> **Taxes and totals**: VAT treatment, tax breakdowns, and document totals that validators check closely.

## In plain language

The VAT rate, represented as percentage applicable to the VAT category. In Germany: 19.00 for standard rate, 7.00 for reduced rate, 0.00 for exempt/zero-rated. Must correspond to BT-118 (VAT category code) and enable accurate VAT amount calculation.

The VAT rate, represented as percentage applicable to the VAT category. In Germany: 19.00 for standard rate, 7.00 for reduced rate, 0.00 for exempt/zero-rated. Must correspond to BT-118 (VAT category code) and enable accurate VAT amount calculation.

Enables precise VAT calculation and supports compliance with varying VAT rates across EU member states. Essential for automated VAT processing, cross-border transaction handling, and VAT return preparation.

## What you usually enter here

Decimal number representing percentage (e.g., 19.00 for 19%), maximum 2 decimal places

Typical valid values include: 19.00, 7.00, 0.00, 21.00

Required for accurate VAT calculation according to EN 16931-1. Must reflect applicable national VAT rates and comply with EU VAT Directive requirements.

## What goes wrong often

Avoid values like: -19.00, 19,00, 19%, 0.19

Relevant rule codes: BR-2, BR-S-08, BR-DEC-21

## Examples in context

Enables precise VAT calculation and supports compliance with varying VAT rates across EU member states. Essential for automated VAT processing, cross-border transaction handling, and VAT return preparation.

Required for accurate VAT calculation according to EN 16931-1. Must reflect applicable national VAT rates and comply with EU VAT Directive requirements.

## Valid Examples

- 19.00
- 7.00
- 0.00
- 21.00
- 25.00

## Invalid Examples

- -19.00
- 19,00
- 19%
- 0.19
- 1900
- standard

## Related Fields

Enables precise VAT calculation and supports compliance with varying VAT rates across EU member states. Essential for automated VAT processing, cross-border transaction handling, and VAT return preparation.

- [BT-116 VAT Category Taxable Amount](/resources/xrechnung/bt-116-vat-category-taxable-amount)
- [BT-117 VAT Category Tax Amount](/resources/xrechnung/bt-117-vat-category-tax-amount)
- [BT-118 VAT Category Code](/resources/xrechnung/bt-118-vat-category-code)

## XML mapping and field facts

Open the technical reference if you need XML paths, validator rule codes, legal wording, or schema-specific mapping details.

### Field ID:
BT-119

### Data Type:
percentage

### Cardinality:
0..1

### Requirement:
Optional

### Since Version:
Optional, but required for standard rate (S) calculations

## XML Implementation

### UBL 2.1 Syntax
```
/Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:Percent
```

### CII (UN/CEFACT) Syntax
```
/CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:RateApplicablePercent
```

## Validation Rules

### BR-2
BR-2

### BR-S-08
BR-S-08

### BR-DEC-21
BR-DEC-21

## Why the standard cares about this field

### Business Context
Enables precise VAT calculation and supports compliance with varying VAT rates across EU member states. Essential for automated VAT processing, cross-border transaction handling, and VAT return preparation.

### Legal Requirement
Required for accurate VAT calculation according to EN 16931-1. Must reflect applicable national VAT rates and comply with EU VAT Directive requirements.

## Official sources and tools

- [KoSIT Validator](https://erechnungsvalidator.service-bw.de/)
- [Invoice Converter](/pdf-to-xrechnung)
- [XRechnung Standard](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)