[IBR-067-OM] - In a VAT breakdown (IBG-23) where VAT category code (IBT-118) is 'E', VAT category VAT Rate (IBT-119) shall not be provided.
IBR-067-OMubl:Invoice/cac:TaxTotal/cac:TaxSubtotal | cn:CreditNote/cac:TaxTotal/cac:TaxSubtotalnot($vatCategory='E') or not(cac:TaxCategory/cbc:Percent)