[ALIGNED-IBRP-S-08-OM] - For each different value of VAT category rate (IBT-119) where the VAT category code (IBT-118) is "S", the VAT category taxable amount (IBT-116) in a VAT breakdown (IBG-23) MUST equal the sum of Invoice line net amounts (IBT-131) plus the sum of document level charge amounts (IBT-99) minus the sum of document level allowance amounts (IBT-92) where the VAT category code (IBT-151, IBT-102, IBT-095) is "S" and the VAT rate (IBT-152, IBT-103, IBT-096) equals the VAT category rate (IBT-119).
ALIGNED-IBRP-S-08-OMubl:Invoice/cac:TaxTotal/cac:TaxSubtotal | cn:CreditNote/cac:TaxTotal/cac:TaxSubtotalnot($vatCategory = 'S') or ( cbc:TaxableAmount castable as xs:decimal and cac:TaxCategory/cbc:Percent castable as xs:decimal and u:slack( xs:decimal(cbc:TaxableAmount), xs:decimal(round(( sum($lines[cac:Item/cac:ClassifiedTaxCategory/cbc:ID = $vatCategory and xs:decimal(cac:Item/cac:ClassifiedTaxCategory/cbc:Percent) = xs:decimal(current()/cac:TaxCategory/cbc:Percent)]/cbc:LineExtensionAmount/xs:decimal(.)) + sum($charges[cac:TaxCategory/cbc:ID = $vatCategory and xs:decimal(cac:TaxCategory/cbc:Percent) = xs:decimal(current()/cac:TaxCategory/cbc:Percent)]/cbc:Amount/xs:decimal(.)) - sum($allowances[cac:TaxCategory/cbc:ID = $vatCategory and xs:decimal(cac:TaxCategory/cbc:Percent) = xs:decimal(current()/cac:TaxCategory/cbc:Percent)]/cbc:Amount/xs:decimal(.)) ) * 100) div 100), 0.02 ))