XRechnung 2.0.0 · UBL
Rules: XRechnung Schematron rules by Koordinierungsstelle für IT-Standards (KoSIT) · Apache-2.0
[BR-IP-05]-In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IPSI" the Invoiced item VAT rate (BT-152) shall be 0 (zero) or greater than zero.
(cbc:Percent) >= 0