The category's tax rate as a percentage (e.g. 19, not 0.19). Multiplied with BT-116 it yields BT-117; category S requires a rate above 0, category Z exactly 0.
cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:Percentram:ApplicableTradeTax/ram:RateApplicablePercent Part of BG-23 VAT breakdown
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Semantics: EN 16931-1. Simplified explanation in our own words — the norm is authoritative.