# 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. > BT-119 (VAT category rate) is the percentage applied to a document-level VAT breakdown category. Conditional in base EN 16931 but mandatory in XRechnung (BR-DE-14). Standard-rated is above zero; zero-rated, exempt, reverse-charge and out-of-scope breakdowns use 0 (never omitted in XRechnung). Example: 19.00. > > BT-119 · EN 16931 / XRechnung 3.x ## BT Reference Card Canonical EN 16931 / XRechnung facts for this business term — citable from this anchor. - **BT code**: BT-119 - **Name**: VAT Category Rate - **Cardinality**: Mandatory (M) — XRechnung; Conditional (C) — EN 16931 - **Business group**: BG-23 VAT BREAKDOWN - **Data type**: Percentage - **Example value**: 19.00 - **Common error**: BR-DE-14 makes BT-119 mandatory on every VAT breakdown in XRechnung, so it is never omitted — out-of-scope (O) breakdowns carry a 0 rate, not a missing one. The rate must also be consistent with the category (BT-118): standard-rated is above zero, while zero-rated, exempt, reverse-charge, intra-community and out-of-scope are 0 (BR-S / BR-Z / BR-E / BR-AE families; at line level BR-S-05 / BR-Z-05 on BT-152). - **XRechnung note**: XRechnung tightens BT-119 from optional (0..1) to mandatory (1..1) via BR-DE-14: a VAT category rate must be present on every breakdown, including out-of-scope (O), where the value is 0. ## 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. - validate - convert ## 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-48, BR-DE-14 ## 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-48 BR-48 ### BR-DE-14 BR-DE-14 ## 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. ## FAQ ### Must the VAT category rate (BT-119) match its category code (BT-118)? Yes. BT-119 must be consistent with the category BT-118: standard-rated (S) is above zero, while zero-rated (Z), exempt (E), reverse charge (AE) and out of scope (O) all use 0. In XRechnung, BR-DE-14 makes BT-119 mandatory on every VAT breakdown, so an out-of-scope breakdown carries a 0 rate rather than being omitted. ### Which KoSIT errors appear when BT-119 and the category are inconsistent? The EN 16931 rules fire per category: a standard-rated line with rate 0 triggers the BR-S family (BR-S-05 on the line rate BT-152), a zero-rated line with a non-zero rate triggers BR-Z-05, and exempt/reverse-charge mismatches hit the BR-E-* / BR-AE-* families. Aligning BT-119 with BT-118 and the breakdown totals clears them. ## 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)