The amount that is the base for the VAT rate applied in the subcategory. For each VAT category an invoice must contain the amount to which VAT percent (rate) is applied to calculate the VAT sub total amount for that category.

Cardinality
1..1
Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2
Example value
3400.25
Attributes
Use Name Description
M @currencyID

MUST be coded using ISO code list 4217.

Example value: NOK

Rules
Identifier/Error message Flag
BII2-T10-R027
Each VAT category details MUST have a VAT category taxable amount
fatal
BII2-T10-R058
Invoice total without VAT MUST be equal to the sum of VAT category taxable amounts
fatal
EHF-T10-B20101
Attribute 'currencyID' MUST be present.
warning