Data Model
VAT Category Code (BT-151)
Definition
The VAT Category Code (BT-151) classifies the type of VAT applied to an invoice line. The permitted values come from UNTDID code list 5305 and include S (Standard rate), Z (Zero rate), E (Exempt), AE (Reverse charge), K (Intra-community supply), G (Export), and O (Outside scope of VAT). Correct usage is essential for tax compliance.
Switch to German:Steuerkategoriencode (BT-151) (DE)
Related terms
Business Term (BT)A Business Term (BT) is a single, semantically defined data element of the European standard EN 16931. Each Business Term has a unique number (e.g., BT-1 for the invoice number, BT-9 for the payment due date), a name, a definition, and cardinality rules. Business Terms are syntax-independent and are mapped to different XML elements in UBL and CII.EN 16931EN 16931 is the European standard that defines the semantic data model of a core invoice. It specifies the mandatory and optional fields (Business Terms), their meaning, and the validation rules that apply to all conforming electronic invoices in the EU. Nationally implemented standards such as XRechnung, ZUGFeRD (EN 16931 profile), and Factur-X must comply with this standard.VAT (Value Added Tax)VAT (Value Added Tax), known in German as Umsatzsteuer (USt) or Mehrwertsteuer (MwSt), is a consumption tax on supplies of goods and services. In Germany the standard rate is 19% and the reduced rate is 7%. Electronic invoices under EN 16931 must state the VAT amount (BT-110), tax rate (BT-152), and taxable base amount (BT-116) for each tax breakdown.Reverse ChargeUnder the reverse charge mechanism, the VAT liability is shifted from the supplier to the recipient of the supply. In Germany it applies to, among other things, certain construction services, metal supplies, and all cross-border B2B services within the EU. On electronic invoices, the VAT category code AE (BT-151) must be used, and a reference to the legal basis (e.g., § 13b UStG) should appear in the invoice text.Invoice Type Code (BT-3)The Invoice Type Code (BT-3) specifies the type of document represented by an electronic invoice. It is based on the UNTDID code list 1001. Commonly used codes include 380 (Commercial invoice), 381 (Credit note), 384 (Corrected invoice), and 389 (Self-billed invoice). Correct specification is mandatory under EN 16931.