[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-aecac:Party[cac:PostalAddress/cac:Country/cbc:IdentificationCode = 'AE']/cac:PartyTaxScheme[cac:TaxScheme/normalize-space(upper-case(cbc:ID)) = 'VAT']/cbc:CompanyIDstring-length(.) = 15 and starts-with(., "1") and ends-with(., "03") and matches(., "^[0-9]+$")