# ibr-176-ae

Source: https://xmlvalid.com/rules/ibr-176-ae

> When Invoice transaction type code [BTAE-02] is XXXXX1XX (Disclosed agent billing), then the value in field Seller VAT Identifier [IBT-031] and Principal ID [BTAE-14] should not be the same.

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- Context: `/ubl:Invoice | /cn:CreditNote`
- Test: `(matches(cbc:ProfileExecutionID, "^[01]{5}1[01]{2}$") and cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID != cac:SellerSupplierParty/cac:Party/cac:PartyIdentification/cbc:ID) or not(matches(cbc:ProfileExecutionID, "^[01]{5}1[01]{2}$"))`

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