# FX-SCH-A-000058

Source: https://xmlvalid.com/rules/FX-SCH-A-000058

> A VAT Breakdown (BG-23) with VAT Category code (BT-118) "Standard rate" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).

- Level: error
- Rule sets: Factur-X BASIC rules 1.09
- Context: `//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[.='S']`
- Test: `not(../ram:ExemptionReason) and not (../ram:ExemptionReasonCode)`

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