Reference

BT-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

Canonical EN 16931 / XRechnung facts for this business term — citable from this anchor.

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

Validate XML Convert invoice

In plain language

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-17, 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

Use these points as the practical checks for this section.

Invalid Examples

Use these points as the practical checks for this section.

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

UBL 2.1 Syntax

/Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:ID

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.

Official sources and tools