An Invoice line is "Not subject to VAT" must not contain an Invoiced item VAT rate

An Invoice line (ibg-25) where the VAT category code (ibt-151) is "Not subject to VAT" must not contain an Invoiced item VAT rate (ibt-152).

Fails

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

Fix

Out-of-scope supplies carry no rate. Remove cbc:Percent.

Schematron

Context

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

Test

not(cbc:Percent)

Official text: An Invoice line (ibg-25) where the VAT category code (ibt-151) is "Not subject to VAT" MUST not contain an Invoiced item VAT rate (ibt-152).

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

Check an invoice