Reference
Markdown exportBT-152 Invoice Line VAT Category Rate
The VAT rate for the invoice line VAT category.
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
The VAT rate for the invoice line VAT category.
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.
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.
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
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.
- 19.00
- 7.00
- 0.00
Invalid Examples
Use these points as the practical checks for this section.
- 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
Since Version:
Conditional by VAT category
XML Implementation
/Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:PercentValidation 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
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.