# BT-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.

- validate
- convert

## 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

- 19.00
- 7.00
- 0.00

## Invalid Examples

- 19%
- -1.00

## Related Fields

Classifies the invoice line for VAT reporting and drives category-specific rate and exemption validation.

- [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

### Since Version:
Conditional by VAT category

## XML Implementation

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

## 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

## 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.

## 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)