A VAT rate of zero percent is applied for calculation purposes even if the item is outside the scope of VAT. 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
Data type
Percentage
Example value
0
Business terms
tir77-035
Rules
Identifier/Error message Flag
EHF-T77-B09001
Document MUST NOT contain elements not part of the data model.
fatal