Reference
Markdown exportBT-152 Invoice Line VAT Category Rate
The VAT rate for the invoice line VAT category.
BT-152 (Invoiced item VAT rate) is the VAT percentage applied to a single invoice line. It must agree with the line VAT category code (BT-151): a standard-rated line needs a rate above zero, while zero-rated, exempt and reverse-charge lines use 0. Conditional under EN 16931. Example: 19.00.
BT-152 · EN 16931 / XRechnung 3.x
BT Reference Card
Key EN 16931 and XRechnung facts for this business term.
- BT code
BT-152- Name
- Invoice Line VAT Category Rate
- Cardinality
- Conditional (C)
- Business group
- BG-30 LINE VAT INFORMATION
- Data type
- Percentage
- Example value
19.00- Common error
- BR-S-05: an invoice line with a standard-rated (S) VAT category must carry an Invoiced item VAT rate (BT-152) greater than zero. Zero-rated (Z), exempt (E), reverse-charge (AE) and out-of-scope (O) lines require a rate of 0 or none (BR-Z-05 / BR-E-05 / BR-AE-05 / BR-O-05).
Line items
The goods or services on each invoice line, including quantities, prices, and VAT.
Quick actions
In plain language
The VAT rate for the invoice line VAT category.
Classifies the invoice line for VAT reporting and drives category-specific rate and exemption validation.
What you usually enter here
Decimal percentage
Typical valid values include: 19.00, 7.00, 0.00
Required by EN 16931 for line VAT classification, with category-specific rules controlling whether a rate is required or must be zero.
Where the field sits
- Invoice
- cac:InvoiceLine
- cac:Item
- cac:ClassifiedTaxCategory
- cbc:PercentBT-152
- rsm:CrossIndustryInvoice
- rsm:SupplyChainTradeTransaction
- ram:IncludedSupplyChainTradeLineItem
- ram:SpecifiedLineTradeSettlement
- ram:ApplicableTradeTax
- ram:RateApplicablePercentBT-152
What goes wrong often
Avoid values like: 19%, -1.00
Relevant rule codes: BR-S-05, BR-Z-05, BR-E-05, BR-AE-05, BR-G-05, BR-IC-05, BR-O-05
Valid Examples
- 19.00
- 7.00
- 0.00
Invalid Examples
- 19%
- -1.00
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
XML Implementation
/Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:Percent/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:RateApplicablePercentValidation Rules
BR-S-05
BR-S-05
BR-Z-05
BR-Z-05
BR-E-05
BR-E-05
BR-AE-05
BR-AE-05
BR-G-05
BR-G-05
BR-IC-05
BR-IC-05
BR-O-05
BR-O-05
Next step
Check whether your XRechnung sets BT-152 correctly
Upload the XML file to the free validator. It applies the KoSIT rules for XRechnung 3.0 and names each finding with its rule ID, for this field for example BR-S-05, BR-Z-05. Creating a new invoice instead? The converter checks the invoice against the same rules and shows the findings before download.
Free, no account needed. XML file up to 2 MB.