BR-45

Explanation

The invoice breaks down VAT by category and rate. Each of these entries needs the net amount the rate applies to. VAT law also requires the net amount broken down by tax rate.

How to fix

Ask the seller for a corrected invoice whose VAT breakdown states the net amount for each rate. When it is missing, the seller's invoicing software is usually the cause.

This field is required by §14 Abs. 4 Nr. 7 UStG. A missing or incorrect value may affect input VAT deduction (Vorsteuerabzug) for the recipient.