Rules / ALIGNED-IBRP-S-09
ALIGNED-IBRP-S-09 error
The VAT category tax amount is "Standard rated" must equal the VAT category taxable amount
The VAT category tax amount (ibt-117) in a VAT breakdown (ibg-23) where VAT category code (ibt-118) is "Standard rated" must equal the VAT category taxable amount (ibt-116) multiplied by the VAT category rate (ibt-119).
Fails
<cac:ClassifiedTaxCategory>
<cbc:ID>S</cbc:ID>
<cbc:Percent>0</cbc:Percent>
</cac:ClassifiedTaxCategory>Fix
Standard-rated means 5%. Set cbc:Percent to 5.
Schematron
- Context
/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']- Test
(cbc:Percent castable as xs:decimal and ../cbc:TaxableAmount castable as xs:decimal and ../cbc:TaxAmount castable as xs:decimal) and u:slack(abs(xs:decimal(../cbc:TaxAmount)) , round((abs(xs:decimal(../cbc:TaxableAmount)) * (xs:decimal(cbc:Percent) div 100)) * 10 * 10) div 100 ,0.02 )
Official text: The VAT category tax amount (ibt-117) in a VAT breakdown (ibg-23) where VAT category code (ibt-118) is "Standard rated" MUST equal the VAT category taxable amount (ibt-116) multiplied by the VAT category rate (ibt-119).