Reference
Markdown exportBT-151 Invoice Line VAT Category Code
The VAT category code for the invoice line.
BT-151 (Invoice line VAT category code) assigns each invoice line a UNCL 5305 VAT category — S, Z, E, AE, K, G, O, L or M — inside BG-30. Mandatory per line under EN 16931 (BR-CO-04); each category used must have a matching document-level VAT breakdown. Example: S.
BT-151 · EN 16931 / XRechnung 3.x
BT Reference Card
Key EN 16931 and XRechnung facts for this business term.
- BT code
BT-151- Name
- Invoice Line VAT Category Code
- Cardinality
- Mandatory (M)
- Business group
- BG-30 LINE VAT INFORMATION
- Data type
- Code
- Example value
S- Common error
- BR-CO-04: Each Invoice line (BG-25) shall be categorised with an Invoiced item VAT category code (BT-151). Each category used must also appear as a document-level VAT breakdown (BG-23), enforced per category by the BR-S-01 / BR-Z-01 / BR-E-01 / BR-AE-01 rule families.
Quick answer
The VAT category code for the invoice line.
Line items
The goods or services on each invoice line, including quantities, prices, and VAT.
Quick actions
In plain language
The VAT category code for the invoice line.
The VAT category code for the invoice line.
Classifies the invoice line for VAT reporting and drives category-specific rate and exemption validation.
What you usually enter here
UNCL5305 VAT category code
Typical valid values include: S, Z, E, AE
Required by EN 16931 for line VAT classification, with category-specific rules controlling whether a rate is required or must be zero.
What goes wrong often
Avoid values like: 19, standard
Relevant rule codes: BR-CO-04, BR-CL-18, BR-S-01, BR-Z-01, BR-E-01, BR-AE-01, BR-G-01, BR-IC-01, BR-O-01
Examples in context
Classifies the invoice line for VAT reporting and drives category-specific rate and exemption validation.
Required by EN 16931 for line VAT classification, with category-specific rules controlling whether a rate is required or must be zero.
Valid Examples
- S
- Z
- E
- AE
Invalid Examples
- 19
- standard
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-151
Data Type:
code
Cardinality:
1..1
Requirement:
Mandatory
Since Version:
XRechnung 1.0+
XML Implementation
/Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:IDValidation Rules
BR-CO-04
BR-CO-04
BR-CL-18
BR-CL-18
BR-S-01
BR-S-01
BR-Z-01
BR-Z-01
BR-E-01
BR-E-01
BR-AE-01
BR-AE-01
BR-G-01
BR-G-01
BR-IC-01
BR-IC-01
BR-O-01
BR-O-01
Next step
Create an XRechnung from your PDF and confirm the BT-151 code
The converter determines the code from the details on the invoice. You see the value before download and can correct it; the invoice is checked against the XRechnung rules. Already have an XML file? The free validator reports findings for this field, for example BR-CL-18, BR-CO-04.
Download requires an account. Subscriptions from €10/month with annual billing (excl. taxes), or €5 per conversion (excl. taxes) without a subscription.
Why the standard cares about this field
Business Context
Classifies the invoice line for VAT reporting and drives category-specific rate and exemption validation.
Legal Requirement
Required by EN 16931 for line VAT classification, with category-specific rules controlling whether a rate is required or must be zero.
FAQ
Which code goes in the Invoice line VAT category code (BT-151) and how does it tie to BT-118?
BT-151 uses UNCL 5305 codes: S (standard), Z (zero), E (exempt), AE (reverse charge), K (intra-community), G (export), O (out of scope), L (Canary Islands IGIC), M (Ceuta and Melilla IPSI). Every distinct BT-151 code and rate combination must produce a matching VAT breakdown group (BG-23) whose category BT-118 and rate BT-119 agree with the lines.
How do I handle reverse charge (AE) or intra-community (K) on BT-151?
For AE and K the line rate is 0 and no VAT is charged, but each such breakdown group requires an exemption reason: BT-120 text and/or BT-121 code (VATEX-*). The BR-AE-* and BR-IC-* rule families reject the invoice if the reason is missing or a VAT amount is charged.