[ALIGNED-IBRP-E-05-OM] - In an Invoice line (IBG-25) where the Invoiced item VAT category code (IBT-151) is "E" MUST not contain an Invoice item VAT rate (IBT-152).
ALIGNED-IBRP-E-05-OMcac:InvoiceLine | cac:CreditNoteLinenot($vatCategory='E') or not($vatRate)