# ibr-167-ae

Source: https://xmlvalid.com/rules/ibr-167-ae

> Line VAT information (IBG-30) with Invoiced item VAT category code (IBT-151) as 'Exempt from VAT' MUST have a VAT exemption reason code (IBT-186).

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- Context: `cac:InvoiceLine | cac:CreditNoteLine`
- Test: `not(cac:Item/cac:ClassifiedTaxCategory/cbc:ID = "E" and not(exists(cac:Item/cac:ClassifiedTaxCategory/cbc:TaxExemptionReasonCode)))`

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