Turkey is in the process of changing from paper bills to electronic documents. These files carry/store crucial information and assumed valid under governmental issues, therefore they should be validated. In the business world, such documents are stored in UBL format as an XML file, and they are validated against a schematron file. Schematron assertions are written with XPath expressions, .NET environment does not support XPath 2.0 and above, however there is already version 3.1, and workarounds yield poor performance.