[ALIGNED-IBRP-047] - Each VAT breakdown (IBG-23) MUST be defined through a VAT category code (IBT-118).
ALIGNED-IBRP-047ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal | cn:CreditNote/cac:TaxTotal/cac:TaxSubtotalnot($isInvoiceCurrency) or cac:TaxCategory/cbc:ID