# aligned-ibrp-s-05

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

> In an Invoice line (ibg-25) where the Invoiced item VAT category code (ibt-151) is "Standard rated" the Invoiced item VAT rate (ibt-152) MUST be greater than zero.

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- Context: `cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] | cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']`
- Test: `(cbc:Percent castable as xs:decimal and xs:decimal(cbc:Percent) > 0)`

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