Message

When TAX category code is "Standard rated" (S) the TAX rate SHALL be greater than zero.

Context
cac:ClassifiedTaxCategory
Test
not(normalize-space(cbc:ID)='S') or (cbc:Percent) > 0
Usage
/ ubl:Catalogue / cac:CatalogueLine / cac:Item / cac:ClassifiedTaxCategory / cbc:Percent