ibr-177-ae

Either Seller tax registration identifier (IBT-032) or Seller VAT identifier (IBT-031) MUST be provided

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:AccountingSupplierParty/cac:Party
Test
not(matches((ancestor::*[local-name()='Invoice' or local-name()='CreditNote'][1]/cbc:ProfileExecutionID)[1], '^[01]{5}1[01]{2}$')) or exists(cac:PartyTaxScheme/cbc:CompanyID)

Checked with PINT UAE Invoice, PINT UAE Credit Note