The VAT rate is missing from the VAT breakdown · BR-DE-14
- Severity · Error
- Applies to · UBL / CII
- Editorial review pending
In an XRechnung every line of the VAT breakdown must state the VAT rate as a percentage (BT-119), even where no VAT is charged, for example for exempt services or small businesses; in that case 0 must be given. In this invoice the rate is missing from at least one line, so the invoice is not valid.
As of
Who can correct it?
The sender can correct the invoice.
How to fix it
- Ask the sender for a corrected invoice in which every VAT category shows its percentage rate.
- If you issued the invoice yourself: enter 0 explicitly as the rate for VAT-free amounts. An empty field is not enough in an XRechnung.
Rule text and source
Paraphrase · The VAT breakdown entry being checked needs a rate (BT-119).
Message to the sender
Subject: Invoice {invoiceNumber} – VAT rate missing
Hello,
Thank you for your invoice {invoiceNumber} dated {issueDate}. When checking it we noticed that the VAT rate is missing from the VAT breakdown (rule BR-DE-14). An XRechnung must state the rate for every VAT category, as 0 for VAT-free amounts. Could you please send the invoice again with this information added?
Kind regardsExample
The issuer used a 19% rate on a standard-rated sale, but the breakdown omits the rate. The software exports the rate actually used in BT-119.
Related rules
- BR-48 · The VAT breakdown is missing a VAT rateError
- BR-AF-08 · Taxable amount does not match the invoice lines (IGIC)Error
- BR-AF-09 · Tax amount does not match taxable amount and rate (IGIC, UBL)Error
- BR-AG-08 · Taxable amount does not match the invoice lines (IPSI)Error
- BR-AG-09 · Tax amount does not match taxable amount and rate (IPSI, UBL)Error
Business terms
Rule versions
KoSIT · XRechnung Schematron 2.6.0