The element "VAT category rate" (BT-119) shall be provided.
DE-R-014pxs-taxdata:TaxData/pxs-taxdata:ReportedTransaction/pxs-taxdata:ReportedDocument/cac:TaxTotal/cac:TaxSubtotal[$supplierCountryIsDE and $customerCountryIsDE]cac:TaxCategory/cbc:Percent[boolean(normalize-space(.))]