IBR-105-AE

[ibr-105-ae]-An Invoice that contains an Invoice line (IBG-25), where the VAT category code (IBT-151) is 'Standard rate additional VAT' shall contain exactly one VAT breakdown group (IBG-23) with the VAT category code (IBT-118) equal to 'Standard rate additional VAT'.

About

ID

ibr-105-ae

Flag

fatal

Context

/ubl:Invoice | /cn:CreditNote

Test

(exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))="VAT"]/cbc:ID[normalize-space(.) = "N"]) and (count(//cac:TaxTotal/cac:TaxSubtotal) = 1)) or not(exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))="VAT"]/cbc:ID[normalize-space(.) = "N"]))