BR-B-02: An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or…

The rule requires that an invoice does not contain both a VAT category code with value B (split payment) and a VAT category code with value S (standard rated). The CII test checks all ram:CategoryCode elements: (//ram:CategoryCode ='B' and (not(//ram:CategoryCode ='S'))) or (not(//ram:CategoryCode ='B')), which is true if either no B exists, or a B exists and no S exists. It is false only if both B and S are present anywhere in the document. The test does not require a particular category code to be present, and it allows a document with only S.

Find all ram:CategoryCode elements in the invoice (e.g. on invoice lines, document level allowances, or document level charges for BT-151, BT-95, BT-102). If any have the value B, ensure no ram:CategoryCode has the value S; if any have S, ensure no ram:CategoryCode has B. Change the conflicting code(s) so the document contains consistent VAT category codes: use B for split payment items and avoid S, or use S for standard rated items and avoid B. The rule does not define which alternative is correct for a given invoice.