# ibr-133-ae

Source: https://xmlvalid.com/rules/ibr-133-ae

> VAT scheme code, if provided in (IBT-095-1) or (IBT-031-1) or (IBT-048-1) or (IBT-063-1) or (IBT-102-1) or (IBT-118-1) shall be 'VAT' except when Seller tax registration identifier (IBT-032) is provided.

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- Context: `cac:TaxScheme/cbc:ID`
- Test: `. = "VAT" or exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID[ string-length(normalize-space(.)) = 10 and starts-with(normalize-space(.), "1") and translate(normalize-space(.), "0123456789", "") = ""])`

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