ibr-190-ae
When the Invoiced item VAT category code (ibt-151), Document level allowance VAT category code (ibt-095), Document level charge VAT category code (ibt-102) is Standard rated then Invoiced item VAT rate (ibt-152), Document level allowance VAT rate (ibt-096), Document level charge VAT rate (ibt-103) must be 5.00.
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.
/ubl:Invoice | /cn:CreditNotenot(//cac:TaxCategory/cbc:ID = "S") or (every $p in //cac:TaxCategory[cbc:ID = "S"]/cbc:Percent satisfies ($p castable as xs:decimal and xs:decimal($p) = 5.00))Checked with PINT UAE Invoice, PINT UAE Credit Note