The VAT rate, represented as percentage that applies to the document level allowance or charge. As this element is of data type percentage, please note that no %-sign should be used. To state 25 %, use value 25.00

Cardinality
0..1
Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2
Data type
Percentage
Example value
25.00
Business terms
tir01-p012
Rules
Identifier/Error message Flag
EHF-P09-CHANGE-R029
Each Tax Category SHALL have a VAT category rate, except if the order is not subject to VAT.
fatal
EHF-P09-CHANGE-R030
When VAT category code is "Standard rated" (S) the VAT rate SHALL be greater than zero.
fatal
EHF-P09-CHA-B19001
Document MUST NOT contain elements not part of the data model.
fatal