# BT-95 — Document level allowance VAT category code

> https://billhorse.com/en/terms/bt-95/

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.

## Where does it live in the XML?

- UBL: `cac:AllowanceCharge[cbc:ChargeIndicator=false]/cac:TaxCategory/cbc:ID`
- CII: `rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator=false]/ram:CategoryTradeTax/ram:CategoryCode`