# BT-151 Invoice line VAT category code

VAT category code for the invoice line. Uses UN/CEFACT UNCL5305 codes.

## Quick answer

VAT category code for the invoice line. Uses UN/CEFACT UNCL5305 codes.

> **Line items**: The goods or services on each invoice line, including quantities, prices, and VAT.

## In plain language

VAT category code for the invoice line. Uses UN/CEFACT UNCL5305 codes.

VAT category code for the invoice line. Uses UN/CEFACT UNCL5305 codes.

Determines VAT treatment for the line item.

## What you usually enter here

Single letter code from UN/CEFACT UNCL5305

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

Mandatory for each invoice line according to EN 16931-1.

## What goes wrong often

Avoid values like: 19, standard, exempt

Relevant rule codes: BR-2

## Examples in context

Determines VAT treatment for the line item.

Mandatory for each invoice line according to EN 16931-1.

## Valid Examples

- S
- Z
- E
- AE

## Invalid Examples

- 19
- standard
- exempt

## Related Fields

Determines VAT treatment for the line item.

- [BT-152 Invoice line VAT category rate](/resources/xrechnung/bt-152-invoice-line-vat-category-rate)
- [BT-185 Invoice line VAT exemption reason text](/resources/xrechnung/bt-185-invoice-line-vat-exemption-reason-text)
- [BT-186 Invoice line VAT exemption reason code](/resources/xrechnung/bt-186-invoice-line-vat-exemption-reason-code)
- [BT-156 Invoice line VAT category tax amount](/resources/xrechnung/bt-156-invoice-line-vat-category-tax-amount)

## 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
```

### CII (UN/CEFACT) Syntax
```
/CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeSettlement/ram:SpecifiedTradeSettlementLineMonetarySummation/ram:ApplicableTradeTax/ram:CategoryCode
```

## Validation Rules

### BR-2
BR-2

## Why the standard cares about this field

### Business Context
Determines VAT treatment for the line item.

### Legal Requirement
Mandatory for each invoice line according to EN 16931-1.

## 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)