IBR-190-AE

When the Invoiced item VAT category code (ibt-151), Document level allowance VAT category code (ibt-095), Document level charge VAT category code (ibt-102) is Standard rated then Invoiced item VAT rate (ibt-152), Document level allowance VAT rate (ibt-096), Document level charge VAT rate (ibt-103) must be 5.00.

About

ID

ibr-190-ae

Flag

fatal

Context

/ubl:Invoice | /cn:CreditNote

Test

not(//cac:TaxCategory/cbc:ID = "S") or //cac:TaxCategory[cbc:ID = "S"]/cbc:Percent = 5.00