# ibr-151-ae

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

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

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