A coded identification of what VAT category applies to the document level allowance or charge.

Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2
Data type
Code
Example value
S
Business terms
BT-95,BT-102
Code lists
Duty or tax or fee category code (Subset of UNCL5305)
Rules
Identifier/Error message Flag
BR-32
[BR-32]-Each Document level allowance (BG-20) shall have a Document level allowance VAT category code (BT-95).
fatal
BR-37
[BR-37]-Each Document level charge (BG-21) shall have a Document level charge VAT category code (BT-102).
fatal
BR-O-13
[BR-O-13]-An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) "Not subject to VAT" shall not contain Document level allowances (BG-20) where Document level allowance VAT category code (BT-95) is not "Not subject to VAT".
fatal
BR-O-14
[BR-O-14]-An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) "Not subject to VAT" shall not contain Document level charges (BG-21) where Document level charge VAT category code (BT-102) is not "Not subject to VAT".
fatal