# BR-AA-05

Source: https://xmlvalid.com/rules/BR-AA-05

> In a Line VAT Information (BG-30) where the Invoiced item VAT category code (BT-151) is "Lower rate" the Invoiced item VAT rate (BT-152) shall be greater than zero.

- Level: error
- Rule sets: CIUS-PT rules (Portugal, UBL) 2.1.1
- Context: `cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'AA' or normalize-space(cbc:ID) = 'RED' or normalize-space(cbc:ID) = 'INT'] | cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'AA' or normalize-space(cbc:ID) = 'RED' or normalize-space(cbc:ID) = 'INT']`
- Test: `(cbc:Percent) > 0`

Validate a document against these rules: https://xmlvalid.com/validate
