BT-118 - VAT category code
A coded identification of the VAT category applicable to this VAT breakdown line.
BT-118 - VAT category code
A coded identification of the VAT category applicable to this VAT breakdown line.
Definition
A coded identification of the VAT category applicable to this VAT breakdown line.
Syntax mapping
Where this term appears in each of the three EN 16931 syntaxes.
| Syntax | Path |
|---|---|
| UBL 2.1 | cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:ID |
| UN/CEFACT CII | ram:ApplicableTradeTax/ram:CategoryCode |
| Factur-X / ZUGFeRD | Factur-X profile: BASIC WL |
The lowest Factur-X / ZUGFeRD profile in which this term is available.
Validation rules for this term
The EN 16931 / Peppol / XRechnung rules that reference this term.
BR-Z-01Zero rated line needs a zero rated breakdownBR-E-01Exempt line needs an exempt VAT breakdownBR-AE-01Reverse charge line needs an AE VAT breakdownBR-IC-01Intra-community: exactly one VAT breakdownBR-G-01Export outside the EU: exactly one VAT breakdownBR-O-01Not subject to VAT: exactly one VAT breakdownBR-O-02Not subject to VAT: category cannot be mixedBR-47Each VAT breakdown needs a category codeBR-AF-10IGIC breakdown must carry no exemption reasonBR-AG-10IPSI breakdown must carry no exemption reasonBR-O-11Not subject to VAT excludes other VAT breakdownsBR-O-12Not subject to VAT excludes other categories on content
Validate an invoice carrying this term
This term is defined by EN 16931. Check your invoice with the validator that matches your format:
Related terms
Source: CEN EN 16931-1 + CEN/TS 16931-3-2 (UBL) & -3-3 (CII) · Last verified: 2026-07-10
All business terms