# BR-CIUS-PT-16

Source: https://xmlvalid.com/rules/BR-CIUS-PT-16

> A VATBReakdown (BG-23) with VAT Category code (BT-118) "Exempt from VAT" the VAT category rate (BT-119) shall be 0 (zero).

- Level: error
- Rule sets: CIUS-PT rules (Portugal, UBL) 2.1.1
- Context: `cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'E' or normalize-space(cbc:ID) = 'ISE']`
- Test: `(cbc:Percent = 0)`

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