XRechnung 2.2.0 · UBL
Rules: XRechnung Schematron rules by Koordinierungsstelle für IT-Standards (KoSIT) · Apache-2.0
[BR-E-05]-In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT", the Invoiced item VAT rate (BT-152) shall be 0 (zero).
(xs:decimal(cbc:Percent) = 0)