A code that identifies to what VAT subcategory the allowance or charge belongs to. An invoice may contain information about one VAT category for each allowances and Charges on document level.

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

Must be 'UNCL5305'.

Example value: UNCL5305

Rules
Identifier/Error message Flag
BII2-T10-R043
Document level allowances and charges details MUST have allowance and charge VAT category if the invoice has a VAT total amount
fatal
EHF-T10-B18401
Attribute 'schemeID' MUST be present.
warning