# FX-SCH-A-000260

Source: https://xmlvalid.com/rules/FX-SCH-A-000260

> An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Not subject to VAT" shall contain exactly one VAT breakdown group (BG-23) with the VAT category code (BT-118) equal to "Not subject to VAT".

- Level: error
- Rule sets: Factur-X BASIC rules 1.09
- Context: `/rsm:CrossIndustryInvoice`
- Test: `not(//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='O']) or ( count(//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='O'])=1 and (exists(//ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='O']) or exists(//ram:CategoryTradeTax[ram:CategoryCode='O'])))`

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