# FX-SCH-A-000239

Source: https://xmlvalid.com/rules/FX-SCH-A-000239

> An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).

- Level: error
- Rule sets: Factur-X MINIMUM rules 1.09, Factur-X BASIC rules 1.09
- Context: `//rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'G']`
- Test: `(//ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA'] or //ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA'])`

Validate a document against these rules: https://xmlvalid.com/validate