In an Invoice line is "Zero rated" the Invoiced item VAT rate

In an Invoice line (ibg-25) where the Invoiced item VAT category code (ibt-151) is "Zero rated" the Invoiced item VAT rate (ibt-152) must be 0 (zero).

Fails

<cac:ClassifiedTaxCategory>
  <cbc:ID>Z</cbc:ID>
  <cbc:Percent>5</cbc:Percent>
</cac:ClassifiedTaxCategory>

Fix

Zero-rated means 0%. Set cbc:Percent to 0.

Schematron

Context

cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] | cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'Z'][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 "Zero rated" the Invoiced item VAT rate (ibt-152) MUST be 0 (zero).

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

Check an invoice