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