# ibr-177-ae

Source: https://xmlvalid.com/rules/ibr-177-ae

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

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- 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)`

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