The VAT category code for the invoiced item.

Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2
Data type
Code
Example value
S
Business terms
BT-151
Code lists
Duty or tax or fee category code (Subset of UNCL5305)
Rules
Identifier/Error message Flag
BR-CO-04
[BR-CO-04]-Each Invoice line (BG-25) shall be categorized with an Invoiced item VAT category code (BT-151).
fatal
BR-O-12
[BR-O-12]-An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) "Not subject to VAT" shall not contain an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is not "Not subject to VAT".
fatal