# ibr-148-ae

Source: https://xmlvalid.com/rules/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.

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- Context: `cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/normalize-space(upper-case(cbc:ID)) != 'VAT']/cbc:CompanyID`
- Test: `matches(., "^1[0-9]{9}$")`

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