# BR-CIUS-PT-17

Source: https://xmlvalid.com/rules/BR-CIUS-PT-17

> In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT" shall 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 = 'E' or cac:ClassifiedTaxCategory/cbc:ID = 'ISE')]/cac:AdditionalItemProperty/cbc:Name | cac:CreditNoteLine/cac:Item[(cac:ClassifiedTaxCategory/cbc:ID = 'E' or cac:ClassifiedTaxCategory/cbc:ID = 'ISE')]/cac:AdditionalItemProperty/cbc:Name`
- Test: `$cnt17.1 > 0 or $cnt17.2 > 0`

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