In a Document level allowance is "Reverse charge" the Document level allowance VAT rate…

In a Document level allowance (ibg-20) where the Document level allowance VAT category code (ibt-95) is "Reverse charge" the Document level allowance VAT rate (ibt-96) must be zero.

Fails

<cac:ClassifiedTaxCategory>
  <cbc:ID>AE</cbc:ID>
  <cbc:Percent></cbc:Percent>
</cac:ClassifiedTaxCategory>

Fix

Reverse charge: give the rate as a number, usually 0 on the invoice; the buyer accounts for the VAT.

Schematron

Context

cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

Test

exists(cbc:Percent) and normalize-space(cbc:Percent) != '' and cbc:Percent castable as xs:decimal and xs:decimal(normalize-space(cbc:Percent)) = 0

Official text: In a Document level allowance (ibg-20) where the Document level allowance VAT category code (ibt-95) is "Reverse charge" the Document level allowance VAT rate (ibt-96) MUST be zero.

Official · PINT AE (UAE) rules. Severity: error. Runs on UBL XML.

Check an invoice