# BT-118 — VAT category code

> https://billhorse.com/en/terms/bt-118/

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: `cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:ID`
- CII: `ram:ApplicableTradeTax/ram:CategoryCode`