BT-151 - Invoiced item VAT category code
The VAT category code for the invoiced item, from UNTDID 5305 (e.g. S standard, Z zero rated, E exempt).
BT-151 - Invoiced item VAT category code
The VAT category code for the invoiced item, from UNTDID 5305 (e.g. S standard, Z zero rated, E exempt).
Definition
The VAT category code for the invoiced item, from UNTDID 5305 (e.g. S standard, Z zero rated, E exempt).
Syntax mapping
Where this term appears in each of the three EN 16931 syntaxes.
| Syntax | Path |
|---|---|
| UBL 2.1 | cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:ID |
| UN/CEFACT CII | ram:ApplicableTradeTax/ram:CategoryCode |
| Factur-X / ZUGFeRD | Factur-X profile: BASIC |
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-CO-04Each invoice line needs a VAT category codeBR-CL-18Invoiced item VAT category code: UNCL 5305BR-B-01Standard rated cannot be mixed with certain categoriesBR-B-02Standard rated cannot be mixed with certain categoriesBR-AF-02IGIC line requires a Seller tax identifierBR-AG-02IPSI line requires a Seller tax identifier
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