# ibr-111-ae

Source: https://xmlvalid.com/rules/ibr-111-ae

> An Invoice line (IBG-25) where the VAT category code (IBT-151) is 'Standard rate additional VAT' the Invoiced item VAT rate (IBT-152) should not be zero.

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- Context: `cac:InvoiceLine | cac:CreditNoteLine`
- Test: `(cac:Item/cac:ClassifiedTaxCategory/cbc:ID="N" and cac:Item/cac:ClassifiedTaxCategory/cbc:Percent > 0) or not(cac:Item/cac:ClassifiedTaxCategory/cbc:ID="N")`

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