The VAT rate, represented as percentage that applies for the relevant VAT category.

Cardinality
0..1
Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2
Data type
Percentage
Example value
25
Business terms
BT-119
Rules
Identifier/Error message Flag
BR-48
Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT.
fatal
SE-R-006
For Swedish suppliers, only standard VAT rate of 6, 12 or 25 are used
fatal