The VAT code that indicates what VAT details apply to the item.

Cardinality
0..1
Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2
Example value
S
Attributes
Use Name Description
M @schemeID
Rules
Identifier/Error message Flag
CL-T19-R004
Tax categories MUST be coded using UN/ECE 5305 code list
fatal
EHF-T19-B24001
Attribute 'schemeID' MUST be present.
warning