BT-152: Invoiced Item VAT Rate

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

BT-152•Conditional Requirement•EN 16931-1 / XRechnung 3.0 / ZUGFeRD 2.3

Technical Specification

Requirement & Cardinality

0..1(Conditional)

Mandatory for taxable lines (Category S: e.g. 19.00 or 7.00)

Data Type

Percentage (Decimal value)

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:Percent

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

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

What does BT-152 mean?

BT-152 specifies the VAT percentage for the item line. In Germany, 19.00 (standard) or 7.00 (reduced) are standard for Category S.

XML Syntax & Code Example

OASIS UBL 2.1 (XRechnung)

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

Check BT-152 in your invoice

Use the XML paths above to locate BT-152. 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-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-152 and review your invoice details before sending.

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