# ibr-134-ae

Source: https://xmlvalid.com/rules/ibr-134-ae

> Seller VAT Identifier (IBT-031) MUST be there, except when the Invoice type code (IBT-003) 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: `/ubl:Invoice | /cn:CreditNote`
- Test: `(not((cbc:InvoiceTypeCode | cbc:CreditNoteTypeCode) = "480" or (cbc:InvoiceTypeCode | cbc:CreditNoteTypeCode) = "81") and cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/cbc:ID = "VAT"]/cbc:CompanyID) or ((cbc:InvoiceTypeCode | cbc:CreditNoteTypeCode) = "480" or (cbc:InvoiceTypeCode | cbc:CreditNoteTypeCode) = "81")`

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