BR-48

Original rule text

[BR-48]-Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT.

(.[upper-case(ram:TypeCode) = 'VAT']/ram:RateApplicablePercent) or (.[upper-case(ram:TypeCode) = 'VAT']/ram:CategoryCode = 'O')