When the Invoiced item VAT category code must be provided

When the Invoiced item VAT category code (ibt-151) is VAT reverse charge, then Buyer VAT identifier (ibt-048) must be provided.

Fails

<cac:ClassifiedTaxCategory>
  <!-- cbc:CompanyID is missing -->
</cac:ClassifiedTaxCategory>

Fix

Add cbc:CompanyID inside cac:ClassifiedTaxCategory.

Schematron

Context

cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] | cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

Test

exists(../../../cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID)

Official text: When the Invoiced item VAT category code (ibt-151) is VAT reverse charge, then Buyer VAT identifier (ibt-048) MUST be provided.

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

Check an invoice