# ibr-120-ae

Source: https://xmlvalid.com/rules/ibr-120-ae

> In a VAT breakdown (IBG-23) where VAT category code (IBT-118) is 'Zero Rated', VAT category Rate (IBT-119) shall equal to 0.

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- Context: `/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']`
- Test: `cbc:Percent = 0`

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