XRechnung 2.4.0 · CII
Rules: XRechnung Schematron rules by Koordinierungsstelle für IT-Standards (KoSIT) · Apache-2.0
[BR-O-12]-An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) "Not subject to VAT" shall not contain an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is not "Not subject to VAT".
not(//ram:ApplicableTradeTax[ram:CategoryCode != 'O'])