XRechnung error BR-DE-2: VAT breakdown missing
BR-DE-2 requires that every XRechnung contains at least one tax breakdown (TaxSubtotal) that shows the applicable tax rate and tax amount. Even for tax-exempt invoices, a TaxSubtotal must be present.
Last updated: 2026-06-01
Affected field
cac:TaxTotal/cac:TaxSubtotal (UBL) / ram:ApplicableTradeTax (CII)
Cause
The TaxSubtotal element is missing entirely, or TaxAmount and TaxableAmount are not correctly populated. Some systems export only TaxTotal but not the individual TaxSubtotals.
Fix
Add at least one TaxSubtotal with: TaxableAmount (net amount), TaxAmount (tax amount), and TaxCategory/ID (tax category, e.g. 'S' for standard rate). For exempt invoices: TaxAmount = 0 and populate TaxExemptionReason.
Check your invoice for this and other errors.
Validate your invoice →Frequently asked questions
What is the difference between TaxTotal and TaxSubtotal?▼
TaxTotal contains the total tax amount for the invoice. TaxSubtotal breaks this down by tax rate — an invoice with multiple rates (e.g. 7% and 19%) has multiple TaxSubtotals.
What do I enter for tax-exempt invoices?▼
For tax-exempt invoices (e.g. small businesses or intra-community supplies): TaxAmount = 0, TaxCategory/ID = 'E' (exempt), and populate TaxCategory/TaxExemptionReasonCode (e.g. 'VATEX-EU-O').