# ibr-123-ae

Source: https://xmlvalid.com/rules/ibr-123-ae

> Line VAT Information (IBG - 30) MUST be there and can occur maximum once except in case when invoice type code is 'Out of scope of VAT' or 'Credit note related to goods or services'.

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- Context: `cac:InvoiceLine | cac:CreditNoteLine`
- Test: `((../(cbc:InvoiceTypeCode | cbc:CreditNoteTypeCode) = "81" or ../(cbc:InvoiceTypeCode | cbc:CreditNoteTypeCode) = "480") and count(cac:Item/cac:ClassifiedTaxCategory) = 1) or not(../(cbc:InvoiceTypeCode | cbc:CreditNoteTypeCode) = "81" or ../(cbc:InvoiceTypeCode | cbc:CreditNoteTypeCode) = "480")`

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