VAT category rate

The VAT rate, represented as percentage that applies for the relevant VAT category. Mandatory when the Reporter role (TDT-012) is ‘C3’.

About

ID
BT-119
Cardinality
0..1
Semantic datatype
Percentage
Name
VAT category rate
Syntax binding
pxs:TaxData / pxs:ReportedTransaction / pxs:ReportedDocument / cac:TaxTotal / cac:TaxSubtotal / cac:TaxCategory / cbc:Percent
Rules
  • IBR-TDD-92: [ibr-tdd-92] – When the Reporter role (TDT-012) is 'C3', each VAT breakdown (BG-23) MUST contain the VAT category tax amount (BT-117), the VAT category code (BT-118) and the VAT category rate (BT-119).
  • BR-48: Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT.
  • SE-R-006: For Swedish suppliers, only standard VAT rate of 6, 12 or 25 are used
  • DE-R-014: The element "VAT category rate" (BT-119) shall be provided.