[ibr-120-ae]-In a VAT breakdown (IBG-23) where VAT category code (IBT-118) is 'Zero Rated', VAT category VAT Rate (IBT-119) shall equal to 0.
ibr-120-ae
/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
../cbc:TaxAmount = 0