# BR-CIUS-PT-13

Source: https://xmlvalid.com/rules/BR-CIUS-PT-13

> In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Lower rate" shall not have a VAT exemption reason code (BT-160) or VAT exemption reason text (BT-160).

- Level: error
- Rule sets: CIUS-PT rules (Portugal, UBL) 2.1.1
- Context: `cac:InvoiceLine/cac:Item[cac:ClassifiedTaxCategory/cbc:ID = 'AA']/cac:AdditionalItemProperty/cbc:Name | cac:CreditNoteLine/cac:Item[cac:ClassifiedTaxCategory/cbc:ID = 'AA']/cac:AdditionalItemProperty/cbc:Name`
- Test: `not(starts-with(normalize-space(.),'#TAXEXEMPTIONREASONCODE@CLASSIFIEDTAXCATEGORY#')) and not(starts-with(normalize-space(.),'#TAXEXEMPTIONREASON@CLASSIFIEDTAXCATEGORY#'))`

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