# ibr-190-ae

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

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- Context: `/ubl:Invoice | /cn:CreditNote`
- Test: `not(//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))`

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