BR-47

Explanation

Every entry of the VAT breakdown must state its category as a code, for example S for standard rate, Z for zero rate, E for exempt or AE for reverse charge.

How to fix

Ask the seller for a corrected invoice whose VAT breakdown states every VAT category. When it is missing, the seller's invoicing software is usually the cause.

This field is required by §14 Abs. 4 Nr. 8 UStG. A missing or incorrect value may affect input VAT deduction (Vorsteuerabzug) for the recipient.