2. Syntax binding (UBL Semantic model)
  3. Invoice
  4. cac:TaxTotal[DocumentCurrencyCode]
  5. cac:TaxSubtotal
  6. cac:TaxCategory
  7. cbc:Percent

cbc:Percent

The TAX rate, represented as percentage that applies for the relevant TAX category.
課税分類毎の税額計算のための率。

About

Syntax binding
ubl:Invoice / cac:TaxTotal / cac:TaxSubtotal / cac:TaxCategory / cbc:Percent
Restricted Syntax Cardinality
0..1
Example
10
UBL 2.1
XPath
/ Invoice / cac:TaxTotal [ cbc:TaxAmount / @currencyID = / Invoice / cbc:DocumentCurrencyCode ] / cac:TaxSubtotal / cac:TaxCategory / cbc:Percent
Occurrence
0..1
Datatype
PercentType
UBL Definition
The tax rate for this category, expressed as a percentage.
Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2

Semantic

Business Term

TAX category rate

課税分類毎の税率
ID
ibt-119
Description
The TAX rate, represented as percentage that applies for the relevant TAX category.
課税分類毎の税額計算のための率。
Cardinality
Semantic datatype
Percentage

VERSION 1.0 RULES

Unchanged
Same as 0.9.3
VERSION 0.9.3 RULES
JP PINT 0.9.3 Aligned rules
aligned-ibrp-048(fatal)
Unchanged
Same as 0.9.2
aligned-ibrp-051-jp(fatal)
Added
[aligned-ibrp-051-jp]-Tax category tax amount (ibt-117) = tax category taxable amount (ibt-116) x (tax category rate (ibt-119) / 100), rounded to integer. The rounded result amount shall be between the floor and the ceiling.
context
cac:TaxSubtotal[cbc:TaxAmount/@currencyID=/ubl:Invoice/cbc:DocumentCurrencyCode/text()]
test
(
  (cac:TaxCategory/normalize-space(upper-case(cbc:ID)) != 'O') and
  (
    (round(cac:TaxCategory/xs:decimal(cbc:Percent)) != 0 and
      (
        xs:decimal(cbc:TaxAmount) >= floor(xs:decimal(cbc:TaxableAmount) * (cac:TaxCategory/xs:decimal(cbc:Percent) div 100))) and
      (
        xs:decimal(cbc:TaxAmount) <= ceiling(xs:decimal(cbc:TaxableAmount) * (cac:TaxCategory/xs:decimal(cbc:Percent) div 100)))) or
    (
      round(
        cac:TaxCategory/xs:decimal(cbc:Percent)) =
      0 and
      (
        xs:decimal(cbc:TaxAmount) =
        0)))) or
(
  not(
    cac:TaxCategory/cbc:Percent) and
  (cac:TaxCategory/normalize-space(upper-case(cbc:ID)) =
    'O') and
  (
    xs:decimal(cbc:TaxAmount) =
    0
  )
)
VERSION 0.9.2 RULES
JP PINT 0.9.2 Aligned rules
aligned-ibrp-048(fatal)
Still valid
[aligned-ibrp-048]-Each tax breakdown (ibg-23) MUST have a tax category rate (ibt-119), except if the Invoice is not subject to tax.
context
cac:TaxSubtotal
test
exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:Percent) or
(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/normalize-space(cbc:ID)='O')
aligned-ibrp-051(fatal)
Obsoleted
[aligned-ibrp-051]-Tax category tax amount (ibt-117) = tax category taxable amount (ibt-116) x (tax category rate (ibt-119) / 100), rounded to two decimals.
context
cac:TaxSubtotal
test
(
  round(
    cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/xs:decimal(cbc:Percent)) =
  0 and
  (
    round(
      xs:decimal(cbc:TaxAmount)) =
    0)) or
(
  round(
    cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/xs:decimal(cbc:Percent)) != 0 and
  (u:slack(abs(xs:decimal(cbc:TaxAmount)) , round(abs(xs:decimal(cbc:TaxableAmount)) * (cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/xs:decimal(cbc:Percent) div 100) * 10 * 10) div 100, 0.02))) or
(
  not(
    exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/xs:decimal(cbc:Percent))) and
  (
    round(
      xs:decimal(cbc:TaxAmount)) =
    0
  )
)
aligned-ibrp-ae-08(fatal)
Obsoleted
[aligned-ibrp-ae-08]-For each different value of tax category rate (ibt-119) where the tax category code (ibt-118) is ""Reverse charge", the tax category taxable amount (ibt-116) in a tax breakdown (ibg-23) MUST equal the sum of Invoice line net amounts (ibt-131) plus the sum of document level charge amounts (ibt-99) minus the sum of document level allowance amounts (ibt-92) where the tax category code (ibt-151, ibt-102, ibt-95) is "Standard rated" and the tax rate (ibt-152, ibt-103, ibt-96) equals the tax category rate (ibt-119).
context
/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(exists(//cac:InvoiceLine) and
  (
    xs:decimal(../cbc:TaxableAmount) =
    (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='AE']/xs:decimal(cbc:LineExtensionAmount)) +
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='AE']/xs:decimal(cbc:Amount)) -
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='AE']/xs:decimal(cbc:Amount))))) or
(exists(//cac:CreditNoteLine) and
  (
    xs:decimal(../cbc:TaxableAmount) =
    (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='AE']/xs:decimal(cbc:LineExtensionAmount)) +
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='AE']/xs:decimal(cbc:Amount)) -
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='AE']/xs:decimal(cbc:Amount))
    )
  )
)
aligned-ibrp-ae-09(fatal)
Obsoleted
[aligned-ibrp-ae-09]-The tax category tax amount (ibt-117) in a tax breakdown (ibg-23) where tax category code (ibt-118) is "Reverse charge" MUST equal the tax category taxable amount (ibt-116) multiplied by the tax category rate (ibt-119).
context
/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
xs:decimal(../cbc:TaxAmount) =
0
aligned-ibrp-s-08(fatal)
Obsoleted
[aligned-ibrp-s-08]-For each different value of tax category rate (ibt-119) where the tax category code (ibt-118) is "Standard rated", the tax category taxable amount (ibt-116) in a tax breakdown (ibg-23) MUST equal the sum of Invoice line net amounts (ibt-131) plus the sum of document level charge amounts (ibt-99) minus the sum of document level allowance amounts (ibt-92) where the tax category code (ibt-151, ibt-102, ibt-95) is "Standard rated" and the tax rate (ibt-152, ibt-103, ibt-96) equals the tax category rate (ibt-119).
context
/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
every $rate in xs:decimal(cbc:Percent) satisfies
(((exists(//cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID) =
        'S'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]) or
      exists(//cac:AllowanceCharge[cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) =
        $rate])) and
    (u:slack(../xs:decimal(cbc:TaxableAmount), sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='S'][cac:Item/ cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) +
        sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) =
          $rate]/xs:decimal(cbc:Amount)) -
        sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) =
          $rate]/xs:decimal(cbc:Amount)),0.02))) or
  (
    (exists(//cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID) =
        'S'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]) or
      exists(//cac:AllowanceCharge[cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) =
        $rate])) and
    (u:slack(../xs:decimal(cbc:TaxableAmount), sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='S'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) +
        sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) =
          $rate]/xs:decimal(cbc:Amount)) -
        sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) =
          $rate]/xs:decimal(cbc:Amount)),0.02)
    )
  )
)
aligned-ibrp-s-09(fatal)
Obsoleted
[aligned-ibrp-s-09]-The tax category tax amount (ibt-117) in a tax breakdown (ibg-23) where tax category code (ibt-118) is "Standard rated" MUST equal the tax category taxable amount (ibt-116) multiplied by the tax category rate (ibt-119).
context
/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
u:slack(abs(xs:decimal(../cbc:TaxAmount)) , round((abs(xs:decimal(../cbc:TaxableAmount)) * (xs:decimal(cbc:Percent) div 100)) * 10 * 10) div 100 ,0.02)
Code list rule (Shared rule)
ibr-cl-03 (fatal)
[ibr-cl-03]-currencyID MUST be coded using ISO code list 4217 alpha-3.
Context
cbc:TaxAmount
Test
(
  (
    not(contains(normalize-space(@currencyID), ' ')) and
    contains(' AED AFN ALL AMD ANG AOA ARS AUD AWG AZN BAM BBD BDT BGN BHD BIF BMD BND BOB BOV BRL BSD BTN BWP BYR BZD CAD CDF CHE CHF CHW CLF CLP CNY COP COU CRC CUC CUP CVE CZK DJF DKK DOP DZD EGP ERN ETB EUR FJD FKP GBP GEL GHS GIP GMD GNF GTQ GYD HKD HNL HRK HTG HUF IDR ILS INR IQD IRR ISK JMD JOD JPY KES KGS KHR KMF KPW KRW KWD KYD KZT LAK LBP LKR LRD LSL LYD MAD MDL MGA MKD MMK MNT MOP MRO MUR MVR MWK MXN MXV MYR MZN NAD NGN NIO NOK NPR NZD OMR PAB PEN PGK PHP PKR PLN PYG QAR RON RSD RUB RWF SAR SBD SCR SDG SEK SGD SHP SLL SOS SRD SSP STD SVC SYP SZL THB TJS TMT TND TOP TRY TTD TWD TZS UAH UGX USD USN UYI UYU UZS VEF VND VUV WST XAF XAG XAU XBA XBB XBC XBD XCD XDR XOF XPD XPF XPT XSU XTS XUA XXX YER ZAR ZMW ZWL ',
      concat(' ', normalize-space(@currencyID), ' ')
    )
  )
)
ibr-cl-04 (fatal)
[ibr-cl-04]-Invoice currency code MUST be coded using ISO code list 4217 alpha-3
Context
cbc:DocumentCurrencyCode
Test
(
  (
    not(contains(normalize-space(.), ' ')) and
    contains(' AED AFN ALL AMD ANG AOA ARS AUD AWG AZN BAM BBD BDT BGN BHD BIF BMD BND BOB BOV BRL BSD BTN BWP BYR BZD CAD CDF CHE CHF CHW CLF CLP CNY COP COU CRC CUC CUP CVE CZK DJF DKK DOP DZD EGP ERN ETB EUR FJD FKP GBP GEL GHS GIP GMD GNF GTQ GYD HKD HNL HRK HTG HUF IDR ILS INR IQD IRR ISK JMD JOD JPY KES KGS KHR KMF KPW KRW KWD KYD KZT LAK LBP LKR LRD LSL LYD MAD MDL MGA MKD MMK MNT MOP MRO MUR MVR MWK MXN MXV MYR MZN NAD NGN NIO NOK NPR NZD OMR PAB PEN PGK PHP PKR PLN PYG QAR RON RSD RUB RWF SAR SBD SCR SDG SEK SGD SHP SLL SOS SRD SSP STD SVC SYP SZL THB TJS TMT TND TOP TRY TTD TWD TZS UAH UGX USD USN UYI UYU UZS VEF VND VUV WST XAF XAG XAU XBA XBB XBC XBD XCD XDR XOF XPD XPF XPT XSU XTS XUA XXX YER ZAR ZMW ZWL ',
      concat(' ', normalize-space(.), ' ')
    )
  )
)
VERSION 0.9.1 RULES (Obsoleted)
Aligned rules (0.9.1)
aligned-ibrp-051-jp (fatal)
[aligned-ibrp-051-jp]-Tax category tax amount (ibt-117) = tax category taxable amount (ibt-116) x (tax category rate (ibt-119) / 100), rounded to integer. The rounded result amount shall be between the floor and the ceiling..
Context
cac:TaxSubtotal
Test
(
  round(
    cac:TaxCategory/xs:decimal(cbc:Percent)) != 0 and
  (
    xs:decimal(cbc:TaxAmount) >= floor(xs:decimal(cbc:TaxableAmount) * (cac:TaxCategory/xs:decimal(cbc:Percent) div 100))) and
  (
    xs:decimal(cbc:TaxAmount) <= ceiling(xs:decimal(cbc:TaxableAmount) * (cac:TaxCategory/xs:decimal(cbc:Percent) div 100))
  )
)
aligned-ibrp-048 (fatal)
[aligned-ibrp-048]-Each tax breakdown (ibg-23) MUST have a tax category rate (ibt-119), except if the Invoice is not subject to tax.
Context
cac:TaxSubtotal
Test
exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:Percent) or
(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/normalize-space(cbc:ID)='O')
Shared rules (0.9.1)
aligned-ibrp-051-jp (fatal)
[aligned-ibrp-051-jp]-Tax category tax amount (ibt-117) = tax category taxable amount (ibt-116) x (tax category rate (ibt-119) / 100), rounded to integer. The rounded result amount shall be between the floor and the ceiling..
Context
cac:TaxSubtotal
Test
(
  round(
    cac:TaxCategory/xs:decimal(cbc:Percent)) != 0 and
  (
    xs:decimal(cbc:TaxAmount) >= floor(xs:decimal(cbc:TaxableAmount) * (cac:TaxCategory/xs:decimal(cbc:Percent) div 100))) and
  (
    xs:decimal(cbc:TaxAmount) <= ceiling(xs:decimal(cbc:TaxableAmount) * (cac:TaxCategory/xs:decimal(cbc:Percent) div 100))
  )
)
aligned-ibrp-048 (fatal)
[aligned-ibrp-048]-Each tax breakdown (ibg-23) MUST have a tax category rate (ibt-119), except if the Invoice is not subject to tax.
Context
cac:TaxSubtotal
Test
exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:Percent) or
(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/normalize-space(cbc:ID)='O')
JP PINT 0.9 RULES (Obsoleted)
Aligned Rules (0.9)
jp-br-48(fatal)
[jp-br-48]-Tax breakdown (ibg-23) shall be categorized by Tax category rate (ibt-119), except if the Invoice is not subject to tax.
Context
cac:TaxTotal[cbc:TaxAmount/@currencyID=../cbc:DocumentCurrencyCode]/cac:TaxSubtotal
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)) or
(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/normalize-space(cbc:ID)='O')
EN16931 model bound to UBL rules
BR-48 (fatal)
Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT.
context
cac:TaxTotal/cac:TaxSubtotal
test
exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:Percent) or
(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/normalize-space(cbc:ID)='O')
BR-CO-17 (fatal)
VAT category tax amount (BT-117) = VAT category taxable amount (BT-116) x (VAT category rate (BT-119) / 100), rounded to two decimals.
context
cac:TaxTotal/cac:TaxSubtotal
test
(
  round(
    cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/xs:decimal(cbc:Percent)) =
  0 and
  (
    round(
      xs:decimal(cbc:TaxAmount)) =
    0)) or
(
  round(
    cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/xs:decimal(cbc:Percent)) != 0 and
  (
    (abs(xs:decimal(cbc:TaxAmount)) -
      1 < round(abs(xs:decimal(cbc:TaxableAmount)) * (cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/xs:decimal(cbc:Percent) div 100
        ) * 10 * 10
      ) div 100
    )
     and
    (abs(xs:decimal(cbc:TaxAmount)) +
      1 > round(abs(xs:decimal(cbc:TaxableAmount)) * (cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/xs:decimal(cbc:Percent) div 100
        ) * 10 * 10
      ) div 100
    )
)) or
(
  not(
    exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/xs:decimal(cbc:Percent))) and
  (
    round(
      xs:decimal(cbc:TaxAmount)) =
    0
  )
)
BR-IG-08 (fatal)
For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "IGIC", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "IGIC" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).
context
/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
every $rate in xs:decimal(cbc:Percent) satisfies
((exists(//cac:InvoiceLine) and
    (
      (../xs:decimal(cbc:TaxableAmount -
          1) < (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='L'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) +
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='L'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)) -
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='L'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)))) and
      (../xs:decimal(cbc:TaxableAmount +
          1) > (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='L'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) +
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='L'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)) -
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='L'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)))))) or
  (exists(//cac:CreditNoteLine) and
    (
      (../xs:decimal(cbc:TaxableAmount -
          1) < (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='L'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) +
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='L'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)) -
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='L'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)))) and
      (../xs:decimal(cbc:TaxableAmount +
          1) > (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='L'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) +
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='L'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)) -
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='L'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount))))
    )
  )
)
BR-IG-09 (fatal)
The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "IGIC" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).
context
/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(abs(xs:decimal(../cbc:TaxAmount)) -
  1 < round((abs(xs:decimal(../cbc:TaxableAmount)) * (xs:decimal(cbc:Percent) div 100)
    ) * 10 * 10
  ) div 100
)
 and
(abs(xs:decimal(../cbc:TaxAmount)) +
  1 > round((abs(xs:decimal(../cbc:TaxableAmount)) * (xs:decimal(cbc:Percent) div 100)
    ) * 10 * 10
  ) div 100
)
BR-IP-08 (fatal)
For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "IPSI", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "IPSI" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).
context
/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
every $rate in xs:decimal(cbc:Percent) satisfies
((exists(//cac:InvoiceLine) and
    (
      (../xs:decimal(cbc:TaxableAmount -
          1) < (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='M'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) +
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='M'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)) -
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='M'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)))) and
      (../xs:decimal(cbc:TaxableAmount +
          1) > (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='M'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) +
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='M'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)) -
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='M'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)))))) or
  (exists(//cac:CreditNoteLine) and
    (
      (../xs:decimal(cbc:TaxableAmount -
          1) < (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='M'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) +
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='M'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)) -
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='M'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)))) and
      (../xs:decimal(cbc:TaxableAmount +
          1) > (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='M'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) +
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='M'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)) -
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='M'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount))))
    )
  )
)
BR-IP-09 (fatal)
The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "IPSI" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).
context
/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(abs(xs:decimal(../cbc:TaxAmount)) -
  1 < round((abs(xs:decimal(../cbc:TaxableAmount)) * (xs:decimal(cbc:Percent) div 100)
    ) * 10 * 10
  ) div 100
)
 and
(abs(xs:decimal(../cbc:TaxAmount)) +
  1 > round((abs(xs:decimal(../cbc:TaxableAmount)) * (xs:decimal(cbc:Percent) div 100)
    ) * 10 * 10
  ) div 100
)
BR-S-08 (fatal)
For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "Standard rated", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "Standard rated" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).
context
/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
every $rate in xs:decimal(cbc:Percent) satisfies
(((exists(//cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID) =
        'S'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]) or
      exists(//cac:AllowanceCharge[cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) =
        $rate])) and
    (
      (../xs:decimal(cbc:TaxableAmount -
          1) < (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='S'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) +
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)) -
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)))) and
      (../xs:decimal(cbc:TaxableAmount +
          1) > (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='S'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) +
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)) -
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)))))) or
  (exists(//cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID) =
      'S'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]) or
    exists(//cac:AllowanceCharge[cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) =
      $rate])) and
  (
    (../xs:decimal(cbc:TaxableAmount -
        1) < (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='S'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) +
        sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) =
          $rate]/xs:decimal(cbc:Amount)) -
        sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) =
          $rate]/xs:decimal(cbc:Amount)))) and
    (../xs:decimal(cbc:TaxableAmount +
        1) > (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='S'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) +
        sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) =
          $rate]/xs:decimal(cbc:Amount)) -
        sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) =
          $rate]/xs:decimal(cbc:Amount)))
    )
  )
)
BR-S-09 (fatal)
The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "Standard rated" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).
context
/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(abs(xs:decimal(../cbc:TaxAmount)) -
  1 < round((abs(xs:decimal(../cbc:TaxableAmount)) * (xs:decimal(cbc:Percent) div 100)
    ) * 10 * 10
  ) div 100
)
 and
(abs(xs:decimal(../cbc:TaxAmount)) +
  1 > round((abs(xs:decimal(../cbc:TaxableAmount)) * (xs:decimal(cbc:Percent) div 100)
    ) * 10 * 10
  ) div 100
)