[aligned-ibrp-s-07]-In a Document level charge (ibg-21) where the Document level charge VAT category code (ibt-102) is "Standard rated" the Document level charge VAT rate (ibt-103) MUST be greater than zero.
aligned-ibrp-s-07
cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
(xs:decimal(cbc:Percent) > 0)