BT-151: Item VAT Category Code

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

BT-151•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: S, Z, E, AE, K, G, O)

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:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:ID

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

rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode

What does BT-151 mean?

BT-151 assigns a VAT category to the invoice line. Must correlate with the document-level VAT breakdown category (BT-118).

XML Syntax & Code Example

OASIS UBL 2.1 (XRechnung)

<cac:ClassifiedTaxCategory>
  <cbc:ID>S</cbc:ID>
  <cbc:Percent>19.00</cbc:Percent>
  <cac:TaxScheme>
    <cbc:ID>VAT</cbc:ID>
  </cac:TaxScheme>
</cac:ClassifiedTaxCategory>

Business Rules & Schematron Checks

BR-CO-04

Each Item VAT category code (BT-151) shall be present in the VAT breakdown (BT-118).

Check BT-151 in your invoice

Use the XML paths above to locate BT-151. 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-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-131

Invoice Line Net Amount

The total net amount for the invoice line excluding VAT, after discounts.

BT-152

Invoiced Item VAT Rate

The applicable VAT rate percentage for this line (e.g. 19.00 for 19%).

Create compliant E-Invoices easily

Create XRechnung and ZUGFeRD invoices in Billance and check the exported file locally. Use this guide to understand BT-151 and review your invoice details before sending.

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