[aligned-ibrp-048]-Each tax breakdown (ibg-23) MUST have a tax category rate (ibt-119), except if the Invoice is not subject to tax.
aligned-ibrp-048
cac:TaxSubtotal
exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:Percent) or (cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/normalize-space(cbc:ID)='O')