Each line in a credit note may contain the VAT category/rate used for this credit note line. The category code acts as a key for summing up line amounts pr. VAT category as well for relating the VAT category percentage given on document level, to the line. If the credit note is a VAT credit note each line must contain a category code.

Cardinality
1..1
Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2
Example value
E
Attributes
Use Name Description
O @schemeID

Example value: UNCL5305

Rules
Identifier/Error message Flag
BII2-T14-R046
Each credit note line MUST be categorized with the credit note line VAT category if the credit note has a VAT total amount
fatal