ibr-148-ae
The Seller VAT registration identifier (IBT-032) should be TIN (tax identification number) and must be 10 numeric digits and should be of the format 1XXXXXXXXX.
error: the document is invalid
What the rule checks
As the rule set's publisher wrote it. The rule runs on every element the context matches, and fails where the test is false; the validator reports the line of that element.
Context
cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/normalize-space(upper-case(cbc:ID)) != 'VAT']/cbc:CompanyID
Test
matches(., "^1[0-9]{9}$")
Checked with PINT UAE Invoice, PINT UAE Credit Note