# BT-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.

- [Validate XML](/en/xrechnung-validator?source=resource&bt=BT-152)
- [Convert invoice](/en/pdf-to-xrechnung?source=resource&bt=BT-152)

## 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

BT-152 belongs to the Lines part of the invoice. UBL 2.1 Syntax: Invoice › cac:InvoiceLine › cac:Item › cac:ClassifiedTaxCategory › cbc:Percent. CII (UN/CEFACT) Syntax: rsm:CrossIndustryInvoice › rsm:SupplyChainTradeTransaction › ram:IncludedSupplyChainTradeLineItem › ram:SpecifiedLineTradeSettlement › ram:ApplicableTradeTax › ram:RateApplicablePercent.

## 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

## Related Fields

- [BT-151 Invoice Line VAT Category Code](/resources/xrechnung/bt-151-invoice-line-vat-category-code)
- [BT-119 VAT Category Rate](/resources/xrechnung/bt-119-vat-category-rate)

## 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

### UBL 2.1 Syntax
```
/Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:Percent
```

### CII (UN/CEFACT) Syntax
```
/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:RateApplicablePercent
```

## Validation 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

## 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.

- [Validate XML](/en/xrechnung-validator)
- [Convert invoice](/en/pdf-to-xrechnung)

Free, no account needed. XML file up to 2 MB.

## Official sources and tools

- [KoSIT Validator](https://erechnungsvalidator.service-bw.de/)
- [XRechnung Standard](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)