The VAT rate, represented as percentage that applies to the item.

Cardinality
1..1
Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2
Rules
Identifier/Error message Flag
BII3-T77-R015
An item in a catalogue line SHOULD have one and at most one line VAT information
fatal
BII3-T77-R029
An item in a catalogue line SHOULD have one and at most one line item VAT rate
fatal