Every line needs a VAT category

Each invoice line must say which VAT category it falls in (IBT-151).

The category decides the rate and how the line is reported.

Fails

<cac:Item><cbc:Name>Consulting</cbc:Name><!-- no ClassifiedTaxCategory --></cac:Item>

Fix

Add cac:ClassifiedTaxCategory: S (standard 5%), Z (zero-rated), E (exempt), O (out of scope) or AE (reverse charge).

Passes

<cac:ClassifiedTaxCategory>
  <cbc:ID>S</cbc:ID><cbc:Percent>5</cbc:Percent>
  <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:ClassifiedTaxCategory>

Schematron

Context

cac:InvoiceLine | cac:CreditNoteLine

Test

(cac:Item/cac:ClassifiedTaxCategory)

Official text: Each Invoice line (IBG-25) MUST be categorized with an Invoiced item VAT category code (IBT-151).

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

Check an invoice