# 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.

- validate
- convert

## 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-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

- S
- Z
- E
- AE

## Invalid Examples

- 19
- standard

## Related Fields

Classifies the invoice line for VAT reporting and drives category-specific rate and exemption validation.

- [BT-152 Invoice Line VAT Category Rate](/resources/xrechnung/bt-152-invoice-line-vat-category-rate)
- [BT-118 VAT Category Code](/resources/xrechnung/bt-118-vat-category-code)

## 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
```

## Validation Rules

### BR-CO-04
BR-CO-04

### BR-CL-17
BR-CL-17

### 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

## 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

- [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)