[ibr-123-ae]- Line VAT Information (IBG - 30) MUST be there and can occur maximum once except in case when invoice type code is 'Out of scope of VAT' or 'Credit note related to goods or services'.
ibr-123-aecac:InvoiceLine | cac:CreditNoteLine((../(cbc:InvoiceTypeCode | cbc:CreditNoteTypeCode) = "81" or ../(cbc:InvoiceTypeCode | cbc:CreditNoteTypeCode) = "480") and count(cac:Item/cac:ClassifiedTaxCategory) = 1) or not(../(cbc:InvoiceTypeCode | cbc:CreditNoteTypeCode) = "81" or ../(cbc:InvoiceTypeCode | cbc:CreditNoteTypeCode) = "480")