# BT-152 — Invoiced item VAT rate

> https://billhorse.com/en/terms/bt-152/

The line's VAT rate as a percentage. Lines sharing category and rate are aggregated into one taxable amount (BT-116) for the breakdown (BG-23).

## Where does it live in the XML?

- UBL: `cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:Percent`
- CII: `ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:RateApplicablePercent`