ibr-151-ae

When Invoice type code (IBT-003) is 'Commercial invoice' or 'Credit note', Invoiced item VAT category code (IBT-151) should not only contain 'Exempt from VAT' and/or 'Not subject to 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

not(((cbc:InvoiceTypeCode | cbc:CreditNoteTypeCode) = "380") or ((cbc:InvoiceTypeCode | cbc:CreditNoteTypeCode) = "381")) or exists((cac:InvoiceLine | cac:CreditNoteLine)/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) != "E" and normalize-space(cbc:ID) != "O"])

Checked with PINT UAE Invoice, PINT UAE Credit Note