In which scenarios can the VAT rate be automatically extracted by the OCR? 

The OCR can extract and prefill the VAT rate only if there is a corresponding item on the VAT rate list pre-defined by the user in the ‘Accounting classification’ section. Once the VAT rate has been extracted, the OCR will check for a corresponding item in the VAT rate list, pick the item with the same percentage and assign it to the transaction for the user to see.