Rules / DE-R-014 · Markdown

Peppol BIS Billing 3.0 · rule

DE-R-014

Layer peppol·Checked against Peppol BIS Billing 3.0 2026.5

What does DE-R-014 mean? If both supplier and customer are located in Germany, the element "VAT category rate" (BT-119) shall be provided.

Why did my invoice fail DE-R-014?

For domestic German invoices, every VAT breakdown must state the VAT category rate (BT-119). In EN 16931 the rate is only conditionally required, but Germany makes it mandatory so the applied percentage is always explicit. In UBL it is cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:Percent.

Official rule text

If both supplier and customer are located in Germany, the element "VAT category rate" (BT-119) shall be provided.

Common causes

• cbc:Percent is omitted for exempt or zero-rated categories (it must still be present, e.g. as 0)
• The tax subtotal was generated without a rate because the ERP stores only the tax amount
• A VAT breakdown for category E or Z drops the Percent element

How do I fix it?

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>19</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:TaxSubtotal>

Related rules

DE-R-001 · DE-R-002 · DE-R-003 · DE-R-004 · DE-R-005 · DE-R-006 · DE-R-007 · DE-R-008