Message

Tax breakdown (ibg-23) shall be categorized by Tax category code (ibt-118).

Context
cac:TaxTotal[cbc:TaxAmount/@currencyID=../cbc:DocumentCurrencyCode]/cac:TaxSubtotal
Test
exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID) and exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:Percent)