In a VAT breakdown is 'Not Subject to VAT', VAT category tax Rate shall not be provided

In a VAT breakdown (IBG-23) where VAT category code (IBT-118) is 'Not Subject to VAT', VAT category tax Rate (IBT-119) shall not be provided.

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

Test

not(cbc:Percent)

Official text: In a VAT breakdown (IBG-23) where VAT category code (IBT-118) is 'Not Subject to VAT', VAT category tax Rate (IBT-119) shall not be provided.

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

Check an invoice