The VAT rate, represented as percentage that applies for the relevant VAT category.
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-225| 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 | 
| DE-R-014 The element "VAT category rate" (BT-119) shall be provided.  | 
            fatal |