# BT-151 — Invoiced item VAT category code

> https://billhorse.com/en/terms/bt-151/

The VAT category (UNTDID 5305) of the individual line — mandatory per line. Every category used here must appear as its own row in the VAT breakdown (BG-23).

## Where does it live in the XML?

- UBL: `cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:ID`
- CII: `ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode`