# aligned-ibrp-ae-01-ae

Source: https://xmlvalid.com/rules/aligned-ibrp-ae-01-ae

> An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the VAT category code (ibt-151, ibt-095 or ibt-102) is "Reverse charge" MUST contain in the VAT Breakdown (ibg-23) at least one VAT category code (ibt-118) equal with "VAT reverse charge".

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- Context: `/ubl:Invoice | /cn:CreditNote`
- Test: `((exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'AE']) or exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'AE'])) and (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'AE']) >= 1)) or (not(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'AE']) and not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'AE']))`

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