# ibr-119-ae

Source: https://xmlvalid.com/rules/ibr-119-ae

> Each VAT breakdown (IBG-23) shall have a VAT category rate (IBT-119), except if the Invoice is not subject to VAT or Exempt from Tax.

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- Context: `cac:TaxSubtotal`
- Test: `(cac:TaxCategory/cbc:ID = ("O","E") and not(cac:TaxCategory/cbc:Percent)) or (not(cac:TaxCategory/cbc:ID = ("O","E")) and cac:TaxCategory/cbc:Percent)`

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