BR-DE-14

Explanation

XRechnung requires a VAT rate in every row of the VAT breakdown, which is stricter than EN 16931, where out-of-scope amounts need none. For exempt, out-of-scope or reverse-charge amounts, the rate is 0 %.

How to fix

Ask the seller for a corrected invoice in which every row of the VAT breakdown states a rate, 0 % where applicable.

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.