# BG-23 — VAT breakdown

> https://billhorse.com/en/terms/bg-23/

Breaks VAT down per category and rate: taxable amount, tax amount and, where applicable, the exemption reason. At least one breakdown is mandatory — even at 0%, e.g. for reverse charge or intra-community supplies.

## Where does it live in the XML?

- UBL: `cac:TaxTotal/cac:TaxSubtotal`
- CII: `ram:ApplicableTradeTax`

## Contained fields

- [BT-116 — VAT category taxable amount](https://billhorse.com/en/terms/bt-116/)
- [BT-117 — VAT category tax amount](https://billhorse.com/en/terms/bt-117/)
- [BT-118 — VAT category code](https://billhorse.com/en/terms/bt-118/)
- [BT-119 — VAT category rate](https://billhorse.com/en/terms/bt-119/)
- [BT-120 — VAT exemption reason text](https://billhorse.com/en/terms/bt-120/)
- [BT-121 — VAT exemption reason code](https://billhorse.com/en/terms/bt-121/)

## Checked by these rules

- [BR-CO-14 — VAT total mismatch](https://billhorse.com/en/rules/br-co-14/)
- [BR-CO-17 — VAT amount miscalculated](https://billhorse.com/en/rules/br-co-17/)
- [BR-CO-18 — VAT breakdown missing](https://billhorse.com/en/rules/br-co-18/)
- [BR-S-10 — Standard rate (S): no exemption reason allowed](https://billhorse.com/en/rules/br-s-10/)
- [BR-Z-9 — Zero rated (Z): VAT amount must be 0](https://billhorse.com/en/rules/br-z-9/)
- [BR-Z-10 — Zero rated (Z): no exemption reason allowed](https://billhorse.com/en/rules/br-z-10/)
- [BR-E-9 — Exempt (E): VAT amount must be 0](https://billhorse.com/en/rules/br-e-9/)
- [BR-E-10 — Exempt (E): exemption reason missing](https://billhorse.com/en/rules/br-e-10/)
- [BR-AE-9 — Reverse charge (AE): VAT amount must be 0](https://billhorse.com/en/rules/br-ae-9/)
- [BR-AE-10 — Reverse charge (AE): exemption reason missing](https://billhorse.com/en/rules/br-ae-10/)
- [BR-G-9 — Export (G): VAT amount must be 0](https://billhorse.com/en/rules/br-g-9/)
- [BR-G-10 — Export (G): exemption reason missing](https://billhorse.com/en/rules/br-g-10/)
- [BR-IC-9 — Intra-community (K): VAT amount must be 0](https://billhorse.com/en/rules/br-ic-9/)
- [BR-IC-10 — Intra-community (K): exemption reason missing](https://billhorse.com/en/rules/br-ic-10/)