DE-R-014

Explanation

When seller and buyer are both located in Germany, PEPPOL applies the German XRechnung requirements: every entry of the VAT breakdown must state a rate, even for categories for which the European standard EN 16931 needs none, such as 'not subject to VAT'. There the rate is 0.

How to fix

Ask the seller for a corrected invoice that states a rate for every entry of the VAT breakdown, 0% where no VAT applies.

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.