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

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

Codelist
UNCL5305

Example value: UNCL5305

Rules
Identifier/Error message Flag
OP-T76-R008
A tax category identifier MUST be coded using UN/ECE 5305 BII2 Subset
fatal
EHF-T76-B08301
Attribute 'schemeID' MUST be present.
warning