Message

[BR-32]-Each Document level allowance (BG-20) shall have a Document level allowance VAT category code (BT-95).

Context
/ubl:Invoice/cac:AllowanceCharge[cbc:ChargeIndicator = false()] | /cn:CreditNote/cac:AllowanceCharge[cbc:ChargeIndicator = false()]
Test
exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID)
Usage
/ ubl:Invoice / cac:AllowanceCharge / cac:TaxCategory / cbc:ID