The VAT percentage rate that applies to the line amount.

Cardinality
0..1
Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2
Data type
Percentage
Example value
25
Business terms
tir01-170
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-B27201
Document MUST NOT contain elements not part of the data model.
fatal