VRBL-INV-AE-1p0-48

Basic Info

Rule	The Invoice Line where Invoiced Item Tax Category Code (VAT) is N, shall contain exactly one VAT breakdown group with VAT category code "N".
Context	`/ubl:Invoice/cac:InvoiceLine`
Pattern	vrbl-invoice-AE-1p0
Severity	fatal

Implementation

not(cac:Item/cac:ClassifiedTaxCategory[cac:TaxScheme/cbc:ID = 'VAT']/cbc:ID = 'N')
or
(
count(/ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal) = 1
and
/ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/cbc:ID = 'VAT']/cbc:ID = 'N'
)