aligned-ibrp-o-08
In a VAT breakdown (ibg-23) where the VAT category code (ibt-118) is " Not subject to VAT" the VAT category taxable amount (ibt-116) MUST equal the sum of Invoice line net amounts (ibt-131) minus the sum of Document level allowance amounts (ibt-92) plus the sum of Document level charge amounts (ibt-99) where the VAT category codes (ibt-151, ibt-95, ibt-102) are "Not subject to VAT".
What the rule checks
As the rule set's publisher wrote it. The rule runs on every element the context matches, and fails where the test is false; the validator reports the line of that element.
/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'](exists(//cac:InvoiceLine) and (xs:decimal(../cbc:TaxableAmount) = (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:Amount))))) or (exists(//cac:CreditNoteLine) and (xs:decimal(../cbc:TaxableAmount) = (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:Amount)))))Checked with PINT UAE Invoice, PINT UAE Credit Note