# ibr-140-ae

Source: https://xmlvalid.com/rules/ibr-140-ae

> When VAT accounting currency (IBT-006) is present, it shall be AED.

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- Context: `/ubl:Invoice | /cn:CreditNote`
- Test: `not(cbc:TaxCurrencyCode) or cbc:TaxCurrencyCode = "AED"`

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