# FX-SCH-A-000234

Source: https://xmlvalid.com/rules/FX-SCH-A-000234

> An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) "Not subject to VAT" shall not contain an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is not "Not subject to VAT".

- Level: error
- Rule sets: Factur-X MINIMUM rules 1.09, Factur-X BASIC rules 1.09
- Context: `//rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'O']`
- Test: `not(//ram:ApplicableTradeTax[ram:CategoryCode != 'O'])`

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