# aligned-ibrp-s-01

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

> 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-95 or ibt-102) is "Standard rated" MUST contain in the VAT breakdown (ibg-23) at least one VAT category code (ibt-118) equal with "Standard rated".

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- Context: `/ubl:Invoice | /cn:CreditNote`
- Test: `((count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) = 'S']) + count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'S'])) > 0 and count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'S']) > 0) or ((count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) = 'S']) + count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'S'])) = 0 and count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'S']) = 0)`

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