ibr-132-ae

VAT identifier [IBT-031, IBT-048, IBT-063, BTAE-14] should be TRN [VAT registration number] and must be 15 digits, starting with 1, ending with 03.

error: the document is invalid

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.

Context
cac:Party[cac:PostalAddress/cac:Country/cbc:IdentificationCode = 'AE']/cac:PartyTaxScheme[cac:TaxScheme/normalize-space(upper-case(cbc:ID)) = 'VAT']/cbc:CompanyID
Test
string-length(.) = 15 and starts-with(., "1") and ends-with(., "03") and matches(., "^[0-9]+$")

Checked with PINT UAE Invoice, PINT UAE Credit Note