/ubl:Invoice/cac:InvoiceLine/cac:Item/cac:CommodityClassification/cbc:ItemClassificationCode/@listID
Item Classification Code List ID
| Context ID | INV1399 |
| Cardinality | 0..1 |
| Usage | M |
| Format | UNCL7143 subset https://docs.peppol.eu/poac/ae/2025-Q2/pint-ae/trn-invoice/codelist/UNCL7143/ or `VRBL:AE:GoodsType` |
| Mandate Business Term Code | IBT-158-1 |
| Mandate Rule | IBR-CL-13 |
| Final Format Path | /ubl:Invoice/cac:InvoiceLine/cac:Item/cac:CommodityClassification/cbc:ItemClassificationCode/@listID |
Description
The identification scheme identifier of the item classification identifier.
In case of UAE the listD can also be VRBL:AE:GoodsType. This is used whem the invoice is suubject to RCM (Reverse Charge Mechanism).