DE-R-014: If both supplier and customer are located in Germany, the element "VAT category rate"…
Peppol BIS Billing 3.0.21 · UBL
Original rule text
[DE-R-014]-If both supplier and customer are located in Germany, the element "VAT category rate" (BT-119) shall be provided.
cac:TaxCategory/cbc:Percent[boolean(normalize-space(.))]DE-R-014 is a fatal rule in the country layer of Peppol BIS Billing 3.0.21 · UBL. An invoice that breaks it is rejected. It refers to BT-119.
What this rule requires
For an invoice or credit note where both supplier and customer country codes are 'DE', this rule requires each cac:TaxSubtotal in cac:TaxTotal to include a cac:TaxCategory/cbc:Percent element. The test fails if that element is missing or contains only whitespace. This implements the requirement to provide the VAT category rate (BT-119).
How to fix
In each cac:TaxSubtotal affected by the German supplier/customer condition, add or complete cac:TaxCategory/cbc:Percent with the applicable VAT rate as a non-empty numeric value. If the element is absent, insert it under cac:TaxCategory; if present but empty, give it the appropriate percentage value.
Guidance on this rule. The original text above is authoritative.
Where to go next
DE-R-014 changed in 1 published Peppol BIS Billing UBL release comparison:
- DE-R-014 in 3.0.17 → 3.0.18: New rule
Validate an invoice against these rules · All release changes