In an Invoice line is "Exempt from VAT", the Invoiced item VAT rate shall not be there

In an Invoice line (ibg-25) where the Invoiced item VAT category code (ibt-151) is "Exempt from VAT", the Invoiced item VAT rate (ibt-152) shall not be there.

Fails

<cac:ClassifiedTaxCategory>
  <cbc:ID>E</cbc:ID>
  <cbc:Percent>5</cbc:Percent>
</cac:ClassifiedTaxCategory>

Fix

Exempt supplies carry no rate. Remove cbc:Percent or set it to 0, as the rule says.

Schematron

Context

cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] | cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

Test

not(cbc:Percent)

Official text: In an Invoice line (ibg-25) where the Invoiced item VAT category code (ibt-151) is "Exempt from VAT", the Invoiced item VAT rate (ibt-152) shall not be there.

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

Check an invoice