BR-DE-14
The VAT category rate (BT-119) must be transmitted for every tax category — including when it is 0.
- Severity
- Error
- Applies to
- CII, UBL
- Rule set
- v2026-01-31
Official rule text
Das Element "VAT category rate" (BT-119) muss übermittelt werden.
Why it happens
For exempt or reverse-charge invoices (categories E, AE, Z) many systems omit the percentage because it "says nothing". XRechnung requires it anyway.
How to fix it
Always write BT-119, explicitly 0 for exempt categories: cac:TaxCategory/cbc:Percent in UBL, ram:ApplicableTradeTax/ram:RateApplicablePercent in CII.
NormAPI provides technical validation, not tax or legal advice.