[ibr-132-ae]-VAT identifier [IBT-031, IBT-048, IBT-063, BTAE-14] should be TRN [VAT registration number] and must be 15 alphanumeric digits, starting with 1, ending with 03 .
ibr-132-ae
cac:Party[cac:PostalAddress/cac:Country/cbc:IdentificationCode = 'AE']/cac:PartyTaxScheme/cbc:CompanyID
matches(., "^1[a-zA-Z0-9]{12}03$")