# ibr-132-ae

Source: https://xmlvalid.com/rules/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.

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- 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]+$")`

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