# DE-R-014

Source: https://xmlvalid.com/rules/DE-R-014

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

- Level: error
- Rule sets: Peppol BIS Billing 3.0 rules 3.0.21
- Context: `(/ubl-invoice:Invoice/cac:TaxTotal/cac:TaxSubtotal | /ubl-creditnote:CreditNote/cac:TaxTotal/cac:TaxSubtotal)[$supplierCountryIsDE and $customerCountryIsDE]`
- Test: `cac:TaxCategory/cbc:Percent[boolean(normalize-space(.))]`

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