# ibr-166-ae

Source: https://xmlvalid.com/rules/ibr-166-ae

> In Item information (IBG-31) where Invoiced VAT category code (IBT-151) is 'Reverse charge', Type of goods or services (BTAE-09) MUST be there.

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- Context: `cac:Item`
- Test: `not(cac:ClassifiedTaxCategory/cbc:ID = "AE") or exists(cac:CommodityClassification/cbc:NatureCode)`

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