BT-118: VAT Category Code (Breakdown)

VAT category code according to UNTDID 5305 (e.g. S for standard rate, E for exempt, AE for reverse charge).

BT-118•Mandatory (1..1)•EN 16931-1 / XRechnung 3.0 / ZUGFeRD 2.3

Technical Specification

Requirement & Cardinality

1..1(Mandatory)

Mandatory (1..1) coded from UNTDID 5305

Data Type

Code (UNTDID 5305)

Semantic data format according to European Standard EN 16931-1

XML Syntax Mappings

Exact field location in UBL and CII XML trees

UBL 2.1(XRechnung / Peppol BIS)

Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:ID

UN/CEFACT CII D16B(ZUGFeRD 2.3 / Factur-X)

rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode

What does BT-118 mean?

Every e-invoice must include a VAT breakdown (BG-23). BT-118 categorizes the tax reason from UNTDID 5305.

XML Syntax & Code Example

OASIS UBL 2.1 (XRechnung)

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">1200.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">228.00</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>19.00</cbc:Percent>
    <cac:TaxScheme>
      <cbc:ID>VAT</cbc:ID>
    </cac:TaxScheme>
  </cac:TaxCategory>
</cac:TaxSubtotal>

Codelist Values: UNTDID 5305 VAT Categories

Code	Meaning	Description & Usage
S	Standard rate	Standard rate applicable in the seller jurisdiction.
Z	Zero rated goods	Goods or services taxed at zero percent.
E	Exempt from tax	Exempt supply under tax law.
AE	Vat Reverse Charge	Reverse charge mechanism.
K	Intra-community supply	Tax-free supply within EU territory.
G	Free export item, tax not charged	Export out of the EU.
O	Services outside scope of tax	Services outside scope of taxation.

Business Rules & Schematron Checks

BR-47

Each VAT breakdown shall have a VAT category code (BT-118).

Check BT-118 in your invoice

Use the XML paths above to locate BT-118. A snippet illustrates this field; it is not a complete invoice. After correcting a value in the source application, export and check the entire file again.

Find rule violations in the validator Read invoice values in the viewer

Official specifications and rule sets

Requirements depend on the invoice profile and version. Consult the matching specification for mandatory fields, code lists and rules; Peppol-specific requirements do not automatically apply to every ZUGFeRD invoice.

BT-110

Invoice Total VAT Amount

The total VAT amount for the invoice in the invoice currency.

BT-151

Item VAT Category Code

The VAT category code applicable to this line item (e.g. S for standard rate).

Create compliant E-Invoices easily

Create XRechnung and ZUGFeRD invoices in Billance and check the exported file locally. Use this guide to understand BT-118 and review your invoice details before sending.

Download Billance Free View Pricing