Rules / ALIGNED-IBRP-S-05
ALIGNED-IBRP-S-05 error
Standard-rated lines are 5%
A line in category S must carry a VAT rate greater than zero. In the UAE that's 5%.
Category S at 0% usually means someone picked the wrong category, not the wrong rate.
Fails
<cbc:ID>S</cbc:ID><cbc:Percent>0</cbc:Percent>Fix
Set the rate to 5, or change the category to Z or E if the supply really is zero-rated or exempt.
Passes
<cbc:ID>S</cbc:ID><cbc:Percent>5</cbc:Percent>Schematron
- Context
cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] | cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'S'][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 an Invoice line (ibg-25) where the Invoiced item VAT category code (ibt-151) is "Standard rated" the Invoiced item VAT rate (ibt-152) MUST be greater than zero.