# ibr-135-ae

Source: https://xmlvalid.com/rules/ibr-135-ae

> Either Buyer identifier (IBT-046) or Buyer VAT identifier (IBT-048 ) MUST be present when the Invoice transaction type code [BTAE-02] is other than XXXXXXX1 (Exports) and scheme identifier (IBT-049-1) is '0235' and buyer electronic address (IBT-049) is not '1XXXXXXXXX'

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- Context: `cac:AccountingCustomerParty/cac:Party`
- Test: `((cac:PartyIdentification/cbc:ID or cac:PartyTaxScheme/cbc:CompanyID) and (not(matches(../../cbc:ProfileExecutionID, "^[01]{7}1$")) and cbc:EndpointID/@schemeID = "0235" and not(matches(cbc:EndpointID, "^1\d{9}$")))) or not(not(matches(../../cbc:ProfileExecutionID, "^[01]{7}1$")) and cbc:EndpointID/@schemeID = "0235" and not(matches(cbc:EndpointID, "^1\d{9}$")))`

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