Reference
Markdown exportBT-152 Invoice line VAT category rate
VAT rate for the invoice line. In Germany: 19.00 for standard rate, 7.00 for reduced rate.
BT-152 (Invoiced item VAT category code) is the per-line VAT category from UNCL 5305 (S, Z, E, AE, K, G, O, L, M). Mandatory under EN 16931. It selects which BG-23 breakdown the line contributes to. The standard rate code is S; reverse-charge supplies use AE. Example: S.
BT-152 · EN 16931 / XRechnung 3.x
BT Reference Card
Canonical EN 16931 / XRechnung facts for this business term — citable from this anchor.
- BT code
BT-152- Name
- Invoice line VAT category rate
- Cardinality
- Mandatory (M)
- Business group
- BG-30 LINE VAT INFORMATION
- Data type
- Code
- Example value
S
Quick answer
VAT rate for the invoice line. In Germany: 19.00 for standard rate, 7.00 for reduced rate.
Line items
The goods or services on each invoice line, including quantities, prices, and VAT.
In plain language
VAT rate for the invoice line. In Germany: 19.00 for standard rate, 7.00 for reduced rate.
VAT rate for the invoice line. In Germany: 19.00 for standard rate, 7.00 for reduced rate.
Specifies the VAT rate applicable to the line item.
What you usually enter here
Decimal number representing percentage
Typical valid values include: 19.00, 7.00, 0.00
Required for accurate VAT calculation according to EN 16931-1.
What goes wrong often
Avoid values like: -19.00, 19,00, 19%
Relevant rule codes: BR-2
Examples in context
Specifies the VAT rate applicable to the line item.
Required for accurate VAT calculation according to EN 16931-1.
Valid Examples
Use these points as the practical checks for this section.
- 19.00
- 7.00
- 0.00
Invalid Examples
Use these points as the practical checks for this section.
- -19.00
- 19,00
- 19%
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-152
Data Type:
percentage
Cardinality:
0..1
Requirement:
Optional
Since Version:
Optional
XML Implementation
/Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:Percent/CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeSettlement/ram:SpecifiedTradeSettlementLineMonetarySummation/ram:ApplicableTradeTax/ram:RateApplicablePercentValidation Rules
BR-2
BR-2
Why the standard cares about this field
Business Context
Specifies the VAT rate applicable to the line item.
Legal Requirement
Required for accurate VAT calculation according to EN 16931-1.