IBR-103-AE

[ibr-103-ae]-When the Invoiced item VAT category code (ibt-151) is VAT reverse charge, then Buyer VAT identifier (ibt-048) MUST be provided.

About

ID

ibr-103-ae

Flag

fatal

Context

cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] | cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

Test

exists(../../../cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID)