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

A Document level charge (ibg-21) where the VAT category code (ibt-102) is "Not subject to VAT" must not contain a Document level charge VAT rate (ibt-103).

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=true()]/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 charge (ibg-21) where the VAT category code (ibt-102) is "Not subject to VAT" MUST not contain a Document level charge VAT rate (ibt-103).

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

Check an invoice