# BR-AA-10

Source: https://xmlvalid.com/rules/BR-AA-10

> A VATBReakdown (BG-23) with VAT Category code (BT-118) "Lower rate" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).   

- Level: error
- Rule sets: CIUS-PT rules (Portugal, UBL) 2.1.1
- Context: `cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[(normalize-space(cbc:ID) = 'AA' or normalize-space(cbc:ID) = 'RED' or normalize-space(cbc:ID) = 'INT')]`
- Test: `not(cbc:TaxExemptionReason) and not(cbc:TaxExemptionReasonCode)`

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