BT-118

VAT category code

Raw

The tax classification of the breakdown per UNTDID 5305: S (standard), Z (zero rated), E (exempt), AE (reverse charge), K (intra-community), G (export), O (out of scope), L/M (Canary Islands/Ceuta-Melilla). The code decides which category rule set (BR-S/Z/E/AE/G/IC/O) applies.

Where does it live in the XML?

UBL (XRechnung)
cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:ID
CII (XRechnung, ZUGFeRD, Factur-X)
ram:ApplicableTradeTax/ram:CategoryCode

Part of BG-23 VAT breakdown

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← All EN 16931 terms
Semantics: EN 16931-1. Simplified explanation in our own words — the norm is authoritative.