warningEN 16931syntax binding ruleCII
Only one ApplicableTradeTax should be present
An invoice line has either no ApplicableTradeTax or more than one. Every line carries exactly one VAT category code (BT-151) and rate (BT-152): the VAT breakdown (BG-23) is built by grouping the lines by category, and a line belonging to none or to two cannot be placed in it.
Give the line exactly one ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax, with its CategoryCode and RateApplicablePercent. If the line really covers items at two different VAT rates, it is two invoice lines — that is what the breakdown totals are checked against. (UBL-SR-48 is the same rule in UBL.)
CII — context /rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement
count(ram:ApplicableTradeTax) = 1
Nothing is stored, and the whole invoice is checked, not just this rule. A PDF only works if it is Factur-X / ZUGFeRD — a PDF with the invoice XML inside it.