ibr-119
A time MUST be formatted hh:mm:ss with optional fractional seconds .sss and time zone expression (ibt-168).
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.
//*[namespace-uri()='urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2' and ends-with(local-name(), 'Time')]
(string(.) castable as xs:time)
Checked with PINT SG Invoice, PINT SG Credit Note, PINT JP Invoice, PINT A-NZ Invoice, PINT A-NZ Credit Note, PINT MY Invoice, PINT MY Credit Note