[ibr-133-ae]-VAT scheme code, if provided in (IBT-095-01) or (IBT-031-1) or (IBT-048-1) or (IBT-063-1) or (IBT-102-1) or (IBT-118-1) shall be 'VAT' except when Seller tax registration identifier (IBT-032) is provided.
ibr-133-ae
cac:TaxScheme/cbc:ID
. = "VAT" or not(exists(/cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID))