# BR-AG-10

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

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

- Level: error
- Rule sets: EN 16931 rules 1.3.16 (UBL), EXTENDED-CTC-FR rules (UBL) 1.4.0.04
- Context: `/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']`
- Test: `not(cbc:TaxExemptionReason) and not(cbc:TaxExemptionReasonCode)`

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

- Level: error
- Rule sets: EN 16931 rules 1.3.16 (CII)
- Context: `//rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'M'][upper-case(ram:TypeCode) = 'VAT']`
- Test: `not(ram:ExemptionReason) and not (ram:ExemptionReasonCode)`

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

- Level: error
- Rule sets: Factur-X BASIC WL rules 1.09, Factur-X EN 16931 rules 1.09.2
- Context: `//rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'M']`
- Test: `not(ram:ExemptionReason) and not (ram:ExemptionReasonCode)`

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