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

Example value: UNCL5305

Rules
Identifier/Error message Flag
OP-T01-R008
A tax category identifier MUST be coded using UN/ECE 5305 BII2 Subset
fatal
NOGOV-T01-R004
If classified tax category is present, VAT category code must be specified
fatal
EHF-T01-B24701
Attribute 'schemeID' MUST be present.
warning