BR-DE-14: VAT category rate (BT-119) missing in the breakdown

Enter the rate in every breakdown: in UBL cbc:Percent under cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory, in CII ram:RateApplicablePercent in the ApplicableTradeTax. For exempt categories the value is 0, not an empty element.

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>E</cbc:ID>
    <cbc:TaxExemptionReason>Exempt under § 4 Nr. 1 UStG</cbc:TaxExemptionReason>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:TaxSubtotal>

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>E</cbc:ID>
    <cbc:Percent>0</cbc:Percent>
    <cbc:TaxExemptionReason>Exempt under § 4 Nr. 1 UStG</cbc:TaxExemptionReason>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:TaxSubtotal>

A VAT breakdown of your invoice names no tax rate. The European norm allows omitting the rate for some categories; XRechnung requires it in every breakdown, also for exempt, intra-community or reverse-charge supplies. There the value is 0. Without it the receiving software does not know which rate to calculate and book with, and rejects the invoice.

• For exempt supplies the software writes no rate because it considers it superfluous.
• The breakdown was produced from a template without a percentage field.
• A mapping transfers the rate only when it is greater than zero.