# FX-SCH-A-000050

Source: https://xmlvalid.com/rules/FX-SCH-A-000050

> Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT.

- Level: error
- Rule sets: Factur-X BASIC rules 1.09
- Context: `//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax`
- Test: `(ram:RateApplicablePercent) or (ram:CategoryCode = 'O')`

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