# aligned-ibrp-ae-05-ae

Source: https://xmlvalid.com/rules/aligned-ibrp-ae-05-ae

> In an Invoice line (ibg-25) where the Invoiced item VAT category code (ibt-151) is "Reverse charge" the Invoiced item VAT rate (ibt-152) MUST be there.

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- Context: `cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] | cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']`
- Test: `exists(cbc:Percent)`

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