2. Syntax Binding (Semantic model UBL)
  3. Invoice
  4. cac:AllowanceCharge[cbc:ChargeIndicator=true()]

cac:AllowanceCharge

A group of business terms providing information about charges and taxes other than TAX, applicable to the Invoice as a whole.
請求書レベルの追加請求や追加税(消費税以外)に関する情報を提供するビジネス用語のグループ。

About

Syntax binding
ubl:Invoice / cac:AllowanceCharge
Selector
cbc:ChargeIndicator = true()
Restricted Syntax Cardinality
0..n
UBL 2.1
XPath
/ Invoice / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ]
Occurrence
0..n
Datatype
cac:AllowanceChargeType
UBL Definition
A discount or charge that applies to a price component.
Namespace
cac urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2

Semantic

Business Term

DOCUMENT LEVEL CHARGES

請求書レベルの追加請求
ID
ibg-21
Description
A group of business terms providing information about charges and taxes other than TAX, applicable to the Invoice as a whole.
請求書レベルの追加請求や追加税(消費税以外)に関する情報を提供するビジネス用語のグループ。
Aligned Cardinality
0..n

Child elements

  ID Business term Sem. Card. Syntax Card. XPath
  [Usage note] Use 'true' when informing about Charges.
注：追加請求のときには’true'を指定する。		 1..1 / Invoice / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cbc:ChargeIndicator
 ibt-105 • Document level charge reason code
請求書レベルの追加請求の理由コード		 0..1 0..1 / Invoice / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cbc:AllowanceChargeReasonCode
 ibt-104 • Document level charge reason
請求書レベルの追加請求の理由		 0..1 0..1 / Invoice / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cbc:AllowanceChargeReason
 ibt-101 • Document level charge percentage
請求書レベルの追加請求の率		 0..1 0..1 / Invoice / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cbc:MultiplierFactorNumeric
 ibt-099 • Document level charge amount
請求書レベルの追加請求金額(税抜き)		 1..1 1..1 / Invoice / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cbc:Amount
  [Usage note] Syntax required attribute, value must equal invoice document currency (ibt-005)
注：構文必須属性。請求書通貨コード (ibt-005)と同じ値を使用する。		 1..1 1..1 / Invoice / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cbc:Amount / @currencyID
 ibt-100 • Document level charge base amount
請求書レベルの追加請求金額の基準となる金額		 0..1 0..1 / Invoice / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cbc:BaseAmount
  [Usage note] Syntax required attribute, value must equal invoice document currency (ibt-005)
注：構文必須属性。請求書通貨コード (ibt-005)と同じ値を使用する。		 1..1 1..1 / Invoice / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cbc:BaseAmount / @currencyID

1..1 / Invoice / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cac:TaxCategory
 ibt-102 • Document level charge TAX category code
請求書レベルの追加請求の課税分類コード		 1..1 1..1 / Invoice / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cac:TaxCategory / cbc:ID
 ibt-103 • Document level charge TAX rate
請求書レベルの追加請求の税率		 0..1 0..1 / Invoice / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cac:TaxCategory / cbc:Percent

1..1 / Invoice / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cac:TaxCategory / cac:TaxScheme
 ibt-102-1 • • Tax Scheme
税スキーマ		 1..1 1..1 / Invoice / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cac:TaxCategory / cac:TaxScheme / cbc:ID

VERSION 1.0 RULES

Unchanged
Same as 0.9.3
VERSION 0.9.3 RULES
JP PINT 0.9.3 Aligned rules
aligned-ibrp-037-jp(fatal)
Added
[aligned-ibrp-037-jp]-Each Document level charge (ibg-21) MUST have a Document level charge tax category code (ibt-102) and Document level charge tax rate (ibt-103).
context
/ubl:Invoice/cac:AllowanceCharge[cbc:ChargeIndicator = true()] |
/cn:CreditNote/cac:AllowanceCharge[cbc:ChargeIndicator = true()]
test
exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID) and
exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:Percent)
aligned-ibrp-e-01(fatal)
Changed Message
[aligned-ibrp-e-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-095 or ibt-102) is "Exempt from tax" MUST contain exactly one tax breakdown (ibg-23) with the tax category code (ibt-118) equal to "Exempt from tax".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'E']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'E']
  )
)
aligned-ibrp-e-07(fatal)
Unchanged
Same as 0.9.2
aligned-ibrp-g-01(fatal)
Changed Message
[aligned-ibrp-g-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-095 or ibt-102) is "Export" MUST contain in the tax breakdown (ibg-23) exactly one tax category code (ibt-118) equal with "Export".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'G']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'G']
  )
)
aligned-ibrp-g-07(fatal)
Unchanged
Same as 0.9.2
aligned-ibrp-o-01(fatal)
Changed Message
[aligned-ibrp-o-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-095 or ibt-102) is "Not subject to tax" MUST contain exactly one tax breakdown group (ibg-23) with the tax category code (ibt-118) equal to "Not subject to tax".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'O']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'O']
  )
)
aligned-ibrp-o-07(fatal)
Unchanged
Same as 0.9.2
JP PINT 0.9.3 Shared rules
ibr-036(fatal)
Unchanged
Same as 0.9.2
ibr-038(fatal)
Unchanged
Same as 0.9.2
VERSION 0.9.2 RULES
JP PINT 0.9.2 Aligned rules
aligned-ibrp-037(fatal)
Obsoleted
[aligned-ibrp-037]-Each Document level charge (ibg-21) MUST have a Document level charge tax category code (ibt-102).
context
/ubl:Invoice/cac:AllowanceCharge[cbc:ChargeIndicator = true()] |
/cn:CreditNote/cac:AllowanceCharge[cbc:ChargeIndicator = true()]
test
exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID)
aligned-ibrp-ae-01(fatal)
Obsoleted
[aligned-ibrp-ae-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-095 or ibt-102) is "Reverse charge" MUST contain in the tax Breakdown (ibg-23) exactly one tax category code (ibt-118) equal with "Tax reverse charge".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'AE']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'AE'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'AE']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'AE']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'AE']
  )
)
aligned-ibrp-ae-04(fatal)
Obsoleted
[aligned-ibrp-ae-04]-An Invoice that contains a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Reverse charge" MUST contain the Seller tax Identifier (ibt-31), the Seller tax registration identifier (ibt-32) and/or the Seller tax representative tax identifier (ibt-63) and the Buyer tax identifier (ibt-48) and/or the Buyer legal registration identifier (ibt-47).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID)) and
  (exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID) or
    exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID))) or
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)
aligned-ibrp-ae-07(fatal)
Obsoleted
[aligned-ibrp-ae-07]-In a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Reverse charge" the Document level charge tax rate (ibt-103) MUST be greater than zero.
context
cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) =
  0
)
aligned-ibrp-e-01(fatal)
Obsoleted
[aligned-ibrp-e-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-95 or ibt-102) is "Exempt from tax" MUST contain exactly one tax breakdown (ibg-23) with the tax category code (ibt-118) equal to "Exempt from tax".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'E']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'E']
  )
)
aligned-ibrp-e-04(fatal)
Obsoleted
[aligned-ibrp-e-04]-An Invoice that contains a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Exempt from tax" MUST contain the Seller tax Identifier (ibt-31), the Seller tax registration identifier (ibt-32) and/or the Seller tax representative tax identifier (ibt-63).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))
aligned-ibrp-e-07(fatal)
Still valid
[aligned-ibrp-e-07]-In a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Exempt from tax", the Document level charge tax rate (ibt-103) MUST be 0 (zero).
context
cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) =
  0
)
aligned-ibrp-g-01(fatal)
Obsoleted
[aligned-ibrp-g-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-95 or ibt-102) is "Export" MUST contain in the tax breakdown (ibg-23) exactly one tax category code (ibt-118) equal with "Export".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'G']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'G']
  )
)
aligned-ibrp-g-04(fatal)
Obsoleted
[aligned-ibrp-g-04]-An Invoice that contains a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Export" MUST contain the Seller tax Identifier (ibt-31) or the Seller tax representative tax identifier (ibt-63).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='G']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))
aligned-ibrp-g-07(fatal)
Still valid
[aligned-ibrp-g-07]-In a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Export" the Document level charge tax rate (ibt-103) MUST be 0 (zero).
context
cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) =
  0
)
aligned-ibrp-ic-01(fatal)
Obsoleted
[aligned-ibrp-ic-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, BT-95 or BT-102) is "Intra-community supply" MUST contain in the tax breakdown (ibg-23) exactly one tax category code (ibt-118) equal with "Intra-community supply".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'K']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'K'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'K']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'K']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'K']
  )
)
aligned-ibrp-ic-04(fatal)
Obsoleted
[aligned-ibrp-ic-04]-An Invoice that contains a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Intra-community supply" MUST contain the Seller tax Identifier (ibt-31) or the Seller tax representative tax identifier (ibt-63) and the Buyer tax identifier (ibt-48).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID)) and
  (exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)
aligned-ibrp-ic-07(fatal)
Obsoleted
[aligned-ibrp-ic-07]-In a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Intra-community supply" the Document level charge tax rate (ibt-103) MUST be 0 (zero).
context
cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) =
  0
)
aligned-ibrp-o-01(fatal)
Obsoleted
[aligned-ibrp-o-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-95 or ibt-102) is "Not subject to tax" MUST contain exactly one tax breakdown group (ibg-23) with the tax category code (ibt-118) equal to "Not subject to tax".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'O']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'O']
  )
)
aligned-ibrp-o-04(fatal)
Obsoleted
[aligned-ibrp-o-04]-An Invoice that contains a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Not subject to tax" MUST not contain the Seller tax identifier (ibt-31), the Seller tax representative tax identifier (ibt-63) or the Buyer tax identifier (ibt-48).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists((/ubl:Invoice|/cn:CreditNote)/cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (
    not(
      //cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID) and
    not(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID) and
    not(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists((/ubl:Invoice|/cn:CreditNote)/cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)
aligned-ibrp-o-07(fatal)
Still valid
[aligned-ibrp-o-07]-A Document level charge (ibg-21) where the tax category code (ibt-102) is "Not subject to tax" MUST not contain a Document level charge tax rate (ibt-103).
context
cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
not(cbc:Percent)
aligned-ibrp-o-14(fatal)
Obsoleted
[aligned-ibrp-o-14]-An Invoice that contains a tax breakdown group (ibg-23) with a tax category code (ibt-118) "Not subject to tax" MUST not contain Document level charges (ibg-21) where Document level charge tax category code (ibt-102) is not "Not subject to tax".
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'O']) and
  count(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) != 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) =
  0) or
not(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
  'O']
)
aligned-ibrp-s-01(fatal)
Obsoleted
[aligned-ibrp-s-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-95 or ibt-102) is "Standard rated" MUST contain in the tax breakdown (ibg-23) at least one tax category code (ibt-118) equal with "Standard rated".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) =
      'S']) +
    count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
      'S'])) > 0 and
  count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) =
    'S']) > 0) or
(
  (count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) =
      'S']) +
    count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
      'S'])) =
  0 and
  count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) =
    'S']) =
  0
)
aligned-ibrp-s-04(fatal)
Obsoleted
[aligned-ibrp-s-04]-An Invoice that contains a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Standard rated" MUST contain the Seller tax Identifier (ibt-31), the Seller tax registration identifier (ibt-32) and/or the Seller tax representative tax identifier (ibt-63).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))
aligned-ibrp-s-07(fatal)
Obsoleted
[aligned-ibrp-s-07]-In a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Standard rated" the Document level charge tax rate (ibt-103) MUST be greater than zero.
context
cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) > 0
)
aligned-ibrp-z-01(fatal)
Obsoleted
[aligned-ibrp-z-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-95 or ibt-102) is "Zero rated" MUST contain in the tax breakdown (ibg-23) exactly one tax category code (ibt-118) equal with "Zero rated".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) =
      'Z']) +
    count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
      'Z'])) > 0 and
  count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) =
    'Z']) > 0) or
(
  (count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) =
      'Z']) +
    count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
      'Z'])) =
  0 and
  count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) =
    'Z']) =
  0
)
aligned-ibrp-z-07(fatal)
Obsoleted
[aligned-ibrp-z-07]-In a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Zero rated" the Document level charge tax rate (ibt-103) MUST be 0 (zero).
context
cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) =
  0
)
JP PINT 0.9.2 Shared rules
ibr-036(fatal)
Still valid
[ibr-036]-Each Document level charge (ibg-21) MUST have a Document level charge amount (ibt-099).
context
//cac:AllowanceCharge[cbc:ChargeIndicator = true()]
test
exists(cbc:Amount)
ibr-038(fatal)
Still valid
[ibr-038]-Each Document level charge (ibg-21) MUST have a Document level charge reason (ibt-104) or a Document level charge reason code (ibt-105).
context
/ubl:Invoice/cac:AllowanceCharge[cbc:ChargeIndicator = true()] |
/cn:CreditNote/cac:AllowanceCharge[cbc:ChargeIndicator = true()]
test
exists(cbc:AllowanceChargeReason) or
exists(cbc:AllowanceChargeReasonCode)
VERSION 0.9.1 RULES
Obsoleted
Aligned rules (0.9.1)
aligned-ibrp-037-jp (fatal)
[aligned-ibrp-037-jp]-Each Document level charge (ibg-21) MUST have a Document level charge tax category code (ibt-102) and Document level charge tax rate (ibt-103)..
context
/ubl:Invoice/cac:AllowanceCharge[cbc:ChargeIndicator = true()] |
/cn:CreditNote/cac:AllowanceCharge[cbc:ChargeIndicator = true()]
test
exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID) and
exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:Percent)
aligned-ibrp-e-01 (fatal)
[aligned-ibrp-e-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-95 or ibt-102) is "Exempt from tax" MUST contain exactly one tax breakdown (ibg-23) with the tax category code (ibt-118) equal to "Exempt from tax".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'E']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'E']
  )
)
aligned-ibrp-e-07 (fatal)
[aligned-ibrp-e-07]-In a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Exempt from tax", the Document level charge tax rate (ibt-103) MUST be 0 (zero).
context
cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(cbc:Percent =
  0
)
aligned-ibrp-g-01 (fatal)
[aligned-ibrp-g-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-95 or ibt-102) is "Export" MUST contain in the tax breakdown (ibg-23) exactly one tax category code (ibt-118) equal with "Export".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'G']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'G']
  )
)
aligned-ibrp-g-07 (fatal)
[aligned-ibrp-g-07]-In a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Export" the Document level charge tax rate (ibt-103) MUST be 0 (zero).
context
cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(cbc:Percent =
  0
)
aligned-ibrp-o-01 (fatal)
[aligned-ibrp-o-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-95 or ibt-102) is "Not subject to tax" MUST contain exactly one tax breakdown group (ibg-23) with the tax category code (ibt-118) equal to "Not subject to tax".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'O']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'O']
  )
)
aligned-ibrp-o-07 (fatal)
[aligned-ibrp-o-07]-A Document level charge (ibg-21) where the tax category code (ibt-102) is "Not subject to tax" MUST not contain a Document level charge tax rate (ibt-103).
context
cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
not(cbc:Percent)
Shared rules (0.9.1)
ibr-036 (fatal)
[ibr-036]-Each Document level charge (ibg-21) MUST have a Document level charge amount (ibt-099).
context
/ubl:Invoice/cac:AllowanceCharge[cbc:ChargeIndicator = true()] |
/cn:CreditNote/cac:AllowanceCharge[cbc:ChargeIndicator = true()]
test
exists(cbc:Amount)
ibr-038 (fatal)
[ibr-038]-Each Document level charge (ibg-21) MUST have a Document level charge reason (ibt-104) or a Document level charge reason code (ibt-105).
context
/ubl:Invoice/cac:AllowanceCharge[cbc:ChargeIndicator = true()] |
/cn:CreditNote/cac:AllowanceCharge[cbc:ChargeIndicator = true()]
test
exists(cbc:AllowanceChargeReason) or
exists(cbc:AllowanceChargeReasonCode)
JP PINT 0.9 RULES
Obsoleted
Aligned Rules (0.9)
jp-br-37(fatal)
[jp-br-37]-Each Document level charge (ibg-21) shall be categorized by Document level charge tax category code（ibt-102）and Document level charge tax rate (ibt-103).
context
/cac:AllowanceCharge[cbc:ChargeIndicator=false()]
test
exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID) and
exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:Percent)
Shared Rules (0.9)
ibr-36(fatal)
[ibr-36]-Each Document level charge (ibg-21) shall have a Document level charge amount (ibt-099).
context
/ubl:Invoice/cac:AllowanceCharge[cbc:ChargeIndicator = true()] | /cn:CreditNote/cac:AllowanceCharge[cbc:ChargeIndicator = true()]
test
exists(cbc:Amount)
PEPPOL BIS BILLING 3.0 RULES
EN16931 model bound to UBL rules
BR-36 (fatal)
Each Document level charge (BG-21) shall have a Document level charge amount (BT-99).
context
/ubl:Invoice/cac:AllowanceCharge[cbc:ChargeIndicator = true()] |
/cn:CreditNote/cac:AllowanceCharge[cbc:ChargeIndicator = true()]
test
exists(cbc:Amount)
BR-37 (fatal)
Each Document level charge (BG-21) shall have a Document level charge VAT category code (BT-102).
context
/ubl:Invoice/cac:AllowanceCharge[cbc:ChargeIndicator = true()] |
/cn:CreditNote/cac:AllowanceCharge[cbc:ChargeIndicator = true()]
test
exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID)
BR-38 (fatal)
Each Document level charge (BG-21) shall have a Document level charge reason (BT-104) or a Document level charge reason code (BT-105).
context
/ubl:Invoice/cac:AllowanceCharge[cbc:ChargeIndicator = true()] |
/cn:CreditNote/cac:AllowanceCharge[cbc:ChargeIndicator = true()]
test
exists(cbc:AllowanceChargeReason) or
exists(cbc:AllowanceChargeReasonCode)
BR-AE-01 (fatal)
An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Reverse charge" shall contain in the VAT Breakdown (BG-23) exactly one VAT category code (BT-118) equal with "VAT reverse charge".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'AE']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'AE'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'AE']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'AE']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'AE']
  )
)
BR-AE-04 (fatal)
An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63) and the Buyer VAT Identifier (BT-48) and/or the Buyer legal registration Identifier (BT-47).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID)) and
  (exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID) or
    exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID))) or
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)
BR-AE-07 (fatal)
In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Reverse charge" the Document level charge VAT rate (BT-103) shall be 0 (zero).
context
cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) =
  0
)
BR-B-02 (fatal)
An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is “Split payment" shall not contain an invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is “Standard rated”.
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (//cac:TaxCategory/cbc:ID ='B' or
    //cac:ClassifiedTaxCategory/cbc:ID =
    'B') and
  (
    not(
      //cac:TaxCategory/cbc:ID ='S' or
      //cac:ClassifiedTaxCategory/cbc:ID =
      'S'))) or
(
  not(
    //cac:TaxCategory/cbc:ID ='B' or
    //cac:ClassifiedTaxCategory/cbc:ID =
    'B'
  )
)
BR-CO-22 (fatal)
Each Document level charge (BG-21) shall contain a Document level charge reason (BT-104) or a Document level charge reason code (BT-105), or both.
context
/ubl:Invoice/cac:AllowanceCharge[cbc:ChargeIndicator = true()] |
/cn:CreditNote/cac:AllowanceCharge[cbc:ChargeIndicator = true()]
test
exists(cbc:AllowanceChargeReason) or
exists(cbc:AllowanceChargeReasonCode)
BR-E-01 (fatal)
An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Exempt from VAT" shall contain exactly one VAT breakdown (BG-23) with the VAT category code (BT-118) equal to "Exempt from VAT".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'E']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'E']
  )
)
BR-E-04 (fatal)
An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))
BR-E-07 (fatal)
In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Exempt from VAT", the Document level charge VAT rate (BT-103) shall be 0 (zero).
context
cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) =
  0
)
BR-G-01 (fatal)
An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Export outside the EU" shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with "Export outside the EU".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'G']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'G']
  )
)
BR-G-04 (fatal)
An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT Identifier (BT-63).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='G']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))
BR-G-07 (fatal)
In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Export outside the EU" the Document level charge VAT rate (BT-103) shall be 0 (zero).
context
cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) =
  0
)
BR-IC-01 (fatal)
An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Intra-community supply" shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with "Intra-community supply".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'K']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'K'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'K']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'K']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'K']
  )
)
BR-IC-04 (fatal)
An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT Identifier (BT-63) and the Buyer VAT Identifier (BT-48).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID)) and
  (exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)
BR-IC-07 (fatal)
In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Intra-community supply" the Document level charge VAT rate (BT-103) shall be 0 (zero).
context
cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) =
  0
)
BR-IG-01 (fatal)
An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "IGIC" shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with "IGIC".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) =
      'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) +
    count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
      'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'])) > 0 and
  count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cbc:ID =
    'L']) > 0) or
(
  (count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) =
      'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) +
    count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
      'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'])) =
  0 and
  count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) =
    'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) =
  0
)
BR-IG-04 (fatal)
An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "IGIC" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[cbc:ID='L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))
BR-IG-07 (fatal)
In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "IGIC" the Document level charge VAT rate (BT-103) shall be 0 (zero) or greater than zero.
context
cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(cbc:Percent) >= 0
BR-IP-01 (fatal)
An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "IPSI" shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with "IPSI".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) =
      'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) +
    count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
      'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'])) > 0 and
  count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cbc:ID =
    'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) > 0) or
(
  (count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) =
      'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) +
    count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
      'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'])) =
  0 and
  count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) =
    'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) =
  0
)
BR-IP-04 (fatal)
An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "IPSI" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))
BR-IP-07 (fatal)
In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "IPSI" the Document level charge VAT rate (BT-103) shall be 0 (zero) or greater than zero.
context
cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(cbc:Percent) >= 0
BR-O-01 (fatal)
An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Not subject to VAT" shall contain exactly one VAT breakdown group (BG-23) with the VAT category code (BT-118) equal to "Not subject to VAT".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'O']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'O']
  )
)
BR-O-04 (fatal)
An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Not subject to VAT" shall not contain the Seller VAT Identifier (BT-31), the Seller tax representative VAT Identifier (BT-63) or the Buyer VAT Identifier (BT-48).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists((/ubl:Invoice|/cn:CreditNote)/cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (
    not(
      //cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID) and
    not(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID) and
    not(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists((/ubl:Invoice|/cn:CreditNote)/cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)
BR-O-07 (fatal)
A Document level charge (BG-21) where the VAT category code (BT-102) is "Not subject to VAT" shall not contain a Document level charge VAT rate (BT-103).
context
cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
not(cbc:Percent)
BR-O-14 (fatal)
An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) "Not subject to VAT" shall not contain Document level charges (BG-21) where Document level charge VAT category code (BT-102) is not "Not subject to VAT".
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'O']) and
  count(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) != 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) =
  0) or
not(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
  'O']
)
BR-S-01 (fatal)
An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Standard rated" shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with "Standard rated".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) =
      'S']) +
    count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
      'S'])) > 0 and
  count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) =
    'S']) > 0) or
(
  (count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) =
      'S']) +
    count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
      'S'])) =
  0 and
  count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) =
    'S']) =
  0
)
BR-S-04 (fatal)
An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Standard rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))
BR-S-07 (fatal)
In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Standard rated" the Document level charge VAT rate (BT-103) shall be greater than zero.
context
cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(cbc:Percent) > 0
BR-Z-01 (fatal)
An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Zero rated" shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with "Zero rated".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'Z']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'Z'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'Z']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'Z']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'Z']
  )
)
BR-Z-07 (fatal)
In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Zero rated" the Document level charge VAT rate (BT-103) shall be 0 (zero).
context
cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) =
  0
)