ALIGNED-IBRP-S-10

A VAT breakdown (ibg-23) with VAT Category code (ibt-118) "Standard rate" MUST not have a VAT exemption reason code (IBT-186) or VAT exemption reason text (IBT-185).

About

ID

aligned-ibrp-s-10

Flag

fatal

Context

/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

Test

not(cbc:TaxExemptionReason) and not(cbc:TaxExemptionReasonCode)