/ubl:Invoice/cac:TaxTotal[cbc:TaxAmount/@currencyID = ../cbc:DocumentCurrencyCode]/cac:TaxSubtotal/cac:TaxCategory/cbc:Percent

Invoice Tax Subtotal Tax Percent

Context ID INV1052
Cardinality 0..1
Usage M

Description

The tax rate for this category, expressed as a percentage.

The tax rate, represented as percentage that applies for the relevant tax category.

Based on German specific Peppol BIS Billing 3.0 rules, this element is mandatory.