# ibr-149-ae

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

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- Context: `cac:AccountingCustomerParty/cac:Party`
- Test: `cbc:EndpointID/@schemeID != "0235" or matches(normalize-space(cbc:EndpointID), "^[19]") or exists(cac:PartyTaxScheme/cbc:CompanyID)`

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