VAT category (S, Z, E, AE, K, G …) the allowance is assigned to — it determines which VAT breakdown row (BG-23) gets its taxable amount reduced.
cac:AllowanceCharge[cbc:ChargeIndicator=false]/cac:TaxCategory/cbc:IDrsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator=false]/ram:CategoryTradeTax/ram:CategoryCode Part of BG-20 Document level allowances
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Semantics: EN 16931-1. Simplified explanation in our own words — the norm is authoritative.