The VAT percentage rate that applies to the allowance/charge.

Cardinality
0..1
Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2
Example value
25
Rules
Identifier/Error message Flag
EUGEN-T14-R008
For each tax subcategory the category ID and the applicable tax percentage MUST be provided.
fatal
EUGEN-T14-R012
An allowance percentage MUST NOT be negative.
fatal
BII2-T14-R030
The VAT category percentage MUST be provided if the VAT category code is standard.
fatal