Message

Each VAT breakdown (BG-23) shall be defined through a VAT category code (BT-118).

Context
cac:TaxTotal/cac:TaxSubtotal
Test
exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID)
Usage
/ ubl:Invoice / cac:TaxTotal / cac:TaxSubtotal / cac:TaxCategory / cbc:ID
/ ubl:CreditNote / cac:TaxTotal / cac:TaxSubtotal / cac:TaxCategory / cbc:ID