IBR-102-AE

[ibr-102-ae]-In a VAT Breakdown (IBG-23) where the VAT category code (IBT-118) is 'Standard rate additional VAT', for each different value of VAT category rate (IBT-119) the VAT category taxable amount (IBT-116) shall equal the sum of Invoice line net amounts (IBT-131) where the VAT category code (IBT-151) is 'Standard rate additional VAT' and the VAT rate (IBT-152) equals the VAT category rate (IBT-119).

About

ID

ibr-102-ae

Flag

fatal

Context

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

Test

every $rate in xs:decimal(cbc:Percent) satisfies ((exists(//cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID) = "N"][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]) and (u:slack(../xs:decimal(cbc:TaxableAmount), sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)="N"][cac:Item/ cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)),0.02))) or (exists(//cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID) = "N"][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]) and (u:slack(../xs:decimal(cbc:TaxableAmount), sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)="N"][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) ,0.02))))