# BR-DE-14

Source: https://xmlvalid.com/rules/BR-DE-14

> Das Element "VAT category rate" (BT-119) muss übermittelt werden.

- Level: error
- Rule sets: XRechnung 3.0 rules (UBL) 2.6.0
- Context: `/ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal | /cn:CreditNote/cac:TaxTotal/cac:TaxSubtotal`
- Test: `cac:TaxCategory/cbc:Percent[boolean(normalize-space(.))]`

> Das Element "VAT category rate" (BT-119) muss übermittelt werden.

- Level: error
- Rule sets: XRechnung 3.0 rules (CII) 2.6.0
- Context: `/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax`
- Test: `ram:RateApplicablePercent[boolean(normalize-space(.))]`

## Why it fails

- A VAT breakdown has no rate: `cac:TaxSubtotal/cac:TaxCategory/cbc:Percent` (`ram:ApplicableTradeTax/ram:RateApplicablePercent` in CII) is missing.
- The rate was left out for an exempt or reverse charge category, where EN 16931 alone would accept that.

## How to fix it

- Give the rate in every VAT breakdown, `0` for categories that carry no VAT (E, AE, K, G, O, Z).

Validate a document against these rules: https://xmlvalid.com/validate