# DT-CIUS-PT-175

Source: https://xmlvalid.com/rules/DT-CIUS-PT-175

> In a VATBReakdown (BG-23) where the VAT category code (BT-118) is "Exempt from VAT" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are “Exempt from VAT", with an acceptance range of 1.00 € (it does not mean that this tolerance is accepted by the customer).

- Level: error
- Rule sets: CIUS-PT rules (Portugal, UBL) 2.1.1
- Context: `//ubl:Invoice/cac:TaxTotal | //cn:CreditNote/cac:TaxTotal`
- Test: `(exists(//cac:InvoiceLine) and ((sum(//cac:TaxTotal/cac:TaxSubtotal[normalize-space(cac:TaxCategory/cbc:ID) = 'E' or normalize-space(cac:TaxCategory/cbc:ID) = 'ISE']/xs:decimal(cbc:TaxableAmount)) - 1.00) <= (round((sum(//cac:InvoiceLine[normalize-space(cac:Item/cac:ClassifiedTaxCategory/cbc:ID)='E' or normalize-space(cac:Item/cac:ClassifiedTaxCategory/cbc:ID)='ISE']/xs:decimal(cbc:LineExtensionAmount)) + sum(//cac:AllowanceCharge[cbc:ChargeIndicator='true'][normalize-space(cac:TaxCategory/cbc:ID) = 'E' or normalize-space(cac:TaxCategory/cbc:ID) = 'ISE']/xs:decimal(cbc:Amount)) - sum(//cac:AllowanceCharge[cbc:ChargeIndicator='false'][normalize-space(cac:TaxCategory/cbc:ID) = 'E' or normalize-space(cac:TaxCategory/cbc:ID) = 'ISE']/xs:decimal(cbc:Amount))) * 100) div 100)) and ((sum(//cac:TaxTotal/cac:TaxSubtotal[normalize-space(cac:TaxCategory/cbc:ID) = 'E' or normalize-space(cac:TaxCategory/cbc:ID) = 'ISE']/xs:decimal(cbc:TaxableAmount)) + 1.00) >= (round((sum(//cac:InvoiceLine[normalize-space(cac:Item/cac:ClassifiedTaxCategory/cbc:ID)='E' or normalize-space(cac:Item/cac:ClassifiedTaxCategory/cbc:ID)='ISE']/xs:decimal(cbc:LineExtensionAmount)) + sum(//cac:AllowanceCharge[cbc:ChargeIndicator='true'][normalize-space(cac:TaxCategory/cbc:ID) = 'E' or normalize-space(cac:TaxCategory/cbc:ID) = 'ISE']/xs:decimal(cbc:Amount)) - sum(//cac:AllowanceCharge[cbc:ChargeIndicator='false'][normalize-space(cac:TaxCategory/cbc:ID) = 'E' or normalize-space(cac:TaxCategory/cbc:ID) = 'ISE']/xs:decimal(cbc:Amount))) * 100) div 100))) or (exists(//cac:CreditNoteLine) and ((sum(//cac:TaxTotal/cac:TaxSubtotal[normalize-space(cac:TaxCategory/cbc:ID) = 'E' or normalize-space(cac:TaxCategory/cbc:ID) = 'ISE']/xs:decimal(cbc:TaxableAmount)) - 1.00) <= (round((sum(//cac:CreditNoteLine[normalize-space(cac:Item/cac:ClassifiedTaxCategory/cbc:ID)='E' or normalize-space(cac:Item/cac:ClassifiedTaxCategory/cbc:ID)='ISE']/xs:decimal(cbc:LineExtensionAmount)) + sum(//cac:AllowanceCharge[cbc:ChargeIndicator='true'][normalize-space(cac:TaxCategory/cbc:ID) = 'E' or normalize-space(cac:TaxCategory/cbc:ID) = 'ISE']/xs:decimal(cbc:Amount)) - sum(//cac:AllowanceCharge[cbc:ChargeIndicator='false'][normalize-space(cac:TaxCategory/cbc:ID) = 'E' or normalize-space(cac:TaxCategory/cbc:ID) = 'ISE']/xs:decimal(cbc:Amount))) * 100) div 100)) and ((sum(//cac:TaxTotal/cac:TaxSubtotal[normalize-space(cac:TaxCategory/cbc:ID) = 'E' or normalize-space(cac:TaxCategory/cbc:ID) = 'ISE']/xs:decimal(cbc:TaxableAmount)) + 1.00) >= (round((sum(//cac:CreditNoteLine[normalize-space(cac:Item/cac:ClassifiedTaxCategory/cbc:ID)='E' or normalize-space(cac:Item/cac:ClassifiedTaxCategory/cbc:ID)='ISE']/xs:decimal(cbc:LineExtensionAmount)) + sum(//cac:AllowanceCharge[cbc:ChargeIndicator='true'][normalize-space(cac:TaxCategory/cbc:ID) = 'E' or normalize-space(cac:TaxCategory/cbc:ID) = 'ISE']/xs:decimal(cbc:Amount)) - sum(//cac:AllowanceCharge[cbc:ChargeIndicator='false'][normalize-space(cac:TaxCategory/cbc:ID) = 'E' or normalize-space(cac:TaxCategory/cbc:ID) = 'ISE']/xs:decimal(cbc:Amount))) * 100) div 100)))`

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