ibr-149-ae
The buyer legal registration identifier (IBT-047) MUST be provided when the scheme identifier (IBT-049-1) is '0235' and buyer electronic address (IBT-049) is not '1XXXXXXXXX' or '9XXXXXXXXX'
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:AccountingCustomerParty/cac:Party
Test
cbc:EndpointID/@schemeID != "0235" or matches(normalize-space(cbc:EndpointID), "^[19]") or exists(cac:PartyTaxScheme/cbc:CompanyID)
Checked with PINT UAE Invoice, PINT UAE Credit Note