# BT-102 Document level charge VAT category code

VAT category code for the document-level charge.

## Quick answer

VAT category code for the document-level charge.

> **Discounts and charges**: Document-level discounts, surcharges, and the tax data attached to them.

## In plain language

VAT category code for the document-level charge.

VAT category code for the document-level charge.

Document-level allowances reduce the invoice total; document-level charges increase it. ChargeIndicator selects the BG-20 allowance or BG-21 charge interpretation in UBL/CII.

## What you usually enter here

UN/CEFACT UNCL5305 VAT category code

Typical valid values include: S, Z, E, AE

Mandatory for each BG-21 document-level charge.

## What goes wrong often

Avoid values like: 19, standard

Relevant rule codes: BR-37

## Examples in context

Document-level allowances reduce the invoice total; document-level charges increase it. ChargeIndicator selects the BG-20 allowance or BG-21 charge interpretation in UBL/CII.

Mandatory for each BG-21 document-level charge.

## Valid Examples

- S
- Z
- E
- AE

## Invalid Examples

- 19
- standard

## Related Fields

Document-level allowances reduce the invoice total; document-level charges increase it. ChargeIndicator selects the BG-20 allowance or BG-21 charge interpretation in UBL/CII.

- [BT-99 Document level charge amount](/resources/xrechnung/bt-99-document-level-charge-amount)
- [BT-103 Document level charge VAT rate](/resources/xrechnung/bt-103-document-level-charge-vat-rate)

## XML mapping and field facts

Open the technical reference if you need XML paths, validator rule codes, legal wording, or schema-specific mapping details.

### Field ID:
BT-102

### Data Type:
code

### Cardinality:
1..1

### Requirement:
Mandatory

### Since Version:
XRechnung 1.0+

## XML Implementation

### UBL 2.1 Syntax
```
/Invoice/cac:AllowanceCharge/cac:TaxCategory/cbc:ID
```

### CII (UN/CEFACT) Syntax
```
/CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge/ram:CategoryTradeTax/ram:CategoryCode
```

## Validation Rules

### BR-37
BR-37

## Why the standard cares about this field

### Business Context
Document-level allowances reduce the invoice total; document-level charges increase it. ChargeIndicator selects the BG-20 allowance or BG-21 charge interpretation in UBL/CII.

### Legal Requirement
Mandatory for each BG-21 document-level charge.

## Official sources and tools

- [KoSIT Validator](https://erechnungsvalidator.service-bw.de/)
- [Invoice Converter](/pdf-to-xrechnung)
- [XRechnung Standard](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)