BR-FXEXT-03
Only a VAT registration ID may be provided for the following business partners: the line level Ship-To (BT-X-66), the line level Ultimate-Ship-To (BT-X-84), the Sales-Agent (BT-X-340), the Buyer-Tax-Representative (BT-X-367), the Product-Enduser (BT-X-144), the Buyer-Agent (BT-X-411), the document level Ship-To (BT-X-161), the document level Ultimate-Ship-To (BT-X-180), the Ship-From (BT-X-199), the Invoicer (BT-X-223), the Invoicee (BT-X-242), the document level Payee (BT-X-257), the Payer (BT-X-481), or the payment-term-specific Payee (BT-X-509).
What the rule checks
As the rule set's publisher wrote it. The rule runs on every element the context matches, and fails where the test is false; the validator reports the line of that element.
//ram:SpecifiedTaxRegistration/ram:ID[not(ancestor::ram:SellerTradeParty)]
@schemeID='VA'
Checked with France Factur-X EXTENDED, Factur-X / ZUGFeRD EXTENDED