# ibr-178-ae

Source: https://xmlvalid.com/rules/ibr-178-ae

> Tax scheme code, if provided in (IBT-031-1) shall not be 'VAT' when Seller tax registration identifier (IBT-032) is provided

- Level: error
- Rule sets: PINT AE rules (United Arab Emirates) 1.0.4
- Context: `cac:AccountingSupplierParty/cac:Party`
- Test: `(count(cac:PartyTaxScheme) = 2 and count(cac:PartyTaxScheme[cac:TaxScheme/cbc:ID = "VAT"]) = 1) or count(cac:PartyTaxScheme) < 2`

Validate a document against these rules: https://xmlvalid.com/validate