Message

The element "VAT category rate" (BT-119) shall be provided.

Context
(/ubl-invoice:Invoice/cac:TaxTotal/cac:TaxSubtotal | /ubl-creditnote:CreditNote/cac:TaxTotal/cac:TaxSubtotal)[$supplierCountryIsDE and $customerCountryIsDE]
Test
cac:TaxCategory/cbc:Percent[boolean(normalize-space(.))]
Usage
/ ubl:Invoice / cac:TaxTotal / cac:TaxSubtotal / cac:TaxCategory / cbc:Percent
/ ubl:CreditNote / cac:TaxTotal / cac:TaxSubtotal / cac:TaxCategory / cbc:Percent