A Document level allowance is "Not subject to VAT" must not contain a Document level…

A Document level allowance (ibg-20) where VAT category code (ibt-95) is "Not subject to VAT" must not contain a Document level allowance VAT rate (ibt-96).

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

Test

not(cbc:Percent)

Official text: A Document level allowance (ibg-20) where VAT category code (ibt-95) is "Not subject to VAT" MUST not contain a Document level allowance VAT rate (ibt-96).

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

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