Rules / ALIGNED-IBRP-E-06
ALIGNED-IBRP-E-06 error
In a Document level allowance is "Exempt from VAT", the Document level allowance VAT rate
In a Document level allowance (ibg-20) where the Document level allowance VAT category code (ibt-95) is "Exempt from VAT", the Document level allowance VAT rate (ibt-96) must be 0 (zero).
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:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']- Test
(cbc:Percent castable as xs:decimal and xs:decimal(cbc:Percent) = 0)
Official text: In a Document level allowance (ibg-20) where the Document level allowance VAT category code (ibt-95) is "Exempt from VAT", the Document level allowance VAT rate (ibt-96) MUST be 0 (zero).