BT-152 - Invoiced item VAT rate
The VAT rate, expressed as a percentage, that applies to the invoiced item.
BT-152 - Invoiced item VAT rate
The VAT rate, expressed as a percentage, that applies to the invoiced item.
Definition
The VAT rate, expressed as a percentage, that applies to the invoiced item.
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:Percent |
| UN/CEFACT CII | ram:ApplicableTradeTax/ram:RateApplicablePercent |
| 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-E-05Exempt: line VAT rate must be zeroBR-IC-05Intra-community: line VAT rate must be zeroBR-G-05Export outside the EU: line VAT rate must be zeroBR-S-05Standard rated: line VAT rate must be positiveBR-Z-05Zero rated: line VAT rate must be zeroBR-AE-05Reverse charge: line VAT rate must be zeroBR-AF-05IGIC line VAT rate must be zero or greaterBR-AG-05IPSI line VAT rate must be zero or greaterBR-O-05Not subject to VAT line must not carry an item VAT rate
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