# ibr-105-ae

Source: https://xmlvalid.com/rules/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'.

- Level: error
- Rule sets: 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"]))`

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