# ibr-006-ae

Source: https://xmlvalid.com/rules/ibr-006-ae

> In Item Information (IBG-31) where Invoiced tax category code (ibt-151) is 'VAT Reverse charge', Type of goods or services (BTAE-09) MUST be selected from the Goods or services subject to RCM Code list.

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- Context: `cbc:NatureCode`
- Test: `((not(contains(normalize-space(.), ' ')) and contains(' DL8.48.8.2 DL8.48.8.1 DL8.48.3.1 DL8.48.3.2 DL8.48.3.3 ', concat(' ', normalize-space(.), ' '))))`

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