# aligned-ibrp-o-05

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

> An Invoice line (ibg-25) where the VAT category code (ibt-151) is "Not subject to VAT" MUST not contain an Invoiced item VAT rate (ibt-152).

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- Context: `cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] | cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']`
- Test: `not(cbc:Percent)`

> An Invoice line (ibg-25) where the tax category code (ibt-151) is "Not subject to tax" MUST not contain an Invoiced item tax rate (ibt-152).

- Level: error
- Rule sets: PINT JP rules (Japan) 1.1.3
- Context: `cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] | cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']`
- Test: `not(cbc:Percent)`

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