BT-95 - Document level allowance VAT category code
A coded identification of the VAT category applicable to the document level allowance.
BT-95 - Document level allowance VAT category code
A coded identification of the VAT category applicable to the document level allowance.
Definition
A coded identification of the VAT category applicable to the document level allowance.
Syntax mapping
Where this term appears in each of the three EN 16931 syntaxes.
| Syntax | Path |
|---|---|
| UBL 2.1 | cac:AllowanceCharge/cac:TaxCategory/cbc:ID |
| UN/CEFACT CII | ram:SpecifiedTradeAllowanceCharge/ram:CategoryTradeTax/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-S-03Standard rated (allowance): seller tax ID requiredBR-Z-03Zero rated (allowance): seller tax ID requiredBR-E-03Exempt (allowance): seller tax ID requiredBR-G-03Export outside the EU (allowance): seller tax ID requiredBR-AE-03Reverse charge (allowance): seller & buyer tax ID requiredBR-IC-03Intra-community (allowance): seller & buyer VAT ID requiredBR-32Each document-level allowance needs a VAT category codeBR-CL-17Allowance/charge VAT category code: UNCL 5305BR-AF-03IGIC document allowance needs a Seller tax IDBR-AG-01Document allowance must have a VAT category codeBR-O-13Not subject to VAT: allowances must all be O
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