The TAX percentage rate that applies to the item unless specific trade reasons apply such as exemptions.

Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2
Data type
Percentage
udt:PercentType
Example value
25
Business terms
tir19-050
Rules
Identifier/Error message Flag
PEPPOL-T19-R014
Each Tax Category SHALL have a TAX category rate, except if the catalogue line is not subject to TAX.
fatal
PEPPOL-T19-R015
When TAX category code is "Standard rated" (S) the TAX rate SHALL be greater than zero.
fatal