[ALIGNED-IBRP-E-08-OM] - In a VAT breakdown (IBG-23) where the VAT category code (IBT-118) is "E" the VAT category taxable amount (IBT-116) MUST be the VAT category taxable amount (IBT-116) must equal the sum of Invoice line net amounts (IBT-131) minus the sum of Document level allowance amounts (IBT-092) plus the sum of Document level charge amounts (IBT-099) where the VAT category codes (IBT-151,IBT-95, IBT-102) is “E" unless invoice transaction type is a simplified tax invoice (X1XXXXXXXXXXXXXXXXXX), where a VAT category taxable amount (IBT-116) is not required if VAT category code (IBT-118) equal to "E".
ALIGNED-IBRP-E-08-OMubl:Invoice/cac:TaxTotal/cac:TaxSubtotal | cn:CreditNote/cac:TaxTotal/cac:TaxSubtotalnot($isInvoiceCurrency) or $isSimplified or not($vatCategory = 'E') or ( cbc:TaxableAmount castable as xs:decimal and u:slack( xs:decimal(cbc:TaxableAmount), xs:decimal(round(u:vatBase($vatCategory, $lines, $allowances, $charges) * 100) div 100), $amountTolerance ) )