ibr-105-ae

An Invoice that contains an Invoice line (IBG-25), where the VAT category code (IBT-151) is 'Standard rate additional VAT' shall contain exactly one VAT breakdown group (IBG-23) with the VAT category code (IBT-118) equal to 'Standard rate additional VAT'.

error: the document is invalid

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.

PINT AE rules (United Arab Emirates) 1.0.4

Context

/ubl:Invoice | /cn:CreditNote

Test

(exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))="VAT"]/cbc:ID[normalize-space(.) = "N"]) and (count(//cac:TaxTotal/cac:TaxSubtotal[cac:TaxCategory/cbc:ID='N']) = 1)) or not(exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))="VAT"]/cbc:ID[normalize-space(.) = "N"]))

Checked with PINT UAE Invoice, PINT UAE Credit Note