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BR-DE-14BT-119
blocked

The VAT category rate is missing

The `VAT category rate` element (BT-119) must be provided in every VAT breakdown.

A financial field: the expected value is computed and offered, never written into the document — the correction is the issuer's to make. Test your invoice to find out whether it is affected.

Why this error happens

EN 16931 tolerates a missing rate on some exempt categories; XRechnung asks for it everywhere, including a zero rate. An explicit “0” and an absent rate do not say the same thing to an auditor: the first asserts the exemption, the second reads as an omission.

How to fix it

Fix the breakdown in the system that produced the invoice. When both the taxable base and the VAT amount are present, Factlint computes the rate and returns it in `suggested_value` — but never writes it: a VAT rate is a financial field.

Reason it is blocked:

financial_field_policy

XML correction example

BEFORE (invalid)
<!-- ram:RateApplicablePercent absent -->
AFTER (compliant)
<ram:RateApplicablePercent>19.00</ram:RateApplicablePercent>