[ibr-135-ae]-Either Buyer identifier (IBT-046) or Buyer tax identifier (IBT-048 ) MUST be present when the Invoice transaction type code [BTAE-02] is other than XXXXXXX1 (Exports) and scheme identifier (IBT-049-1) is '0235' and buyer electronic address (IBT-049) is not '1XXXXXXXXX'
ibr-135-aecac:AccountingCustomerParty/cac:Party((cac:PartyIdentification/cbc:ID or cac:PartyTaxScheme/cbc:CompanyID) and (not(matches(../../cbc:ProfileExecutionID, "^\d{7}1$")) and cbc:EndpointID/@schemeID = "0235" and not(matches(cbc:EndpointID, "^1\d{9}$")))) or not(not(matches(../../cbc:ProfileExecutionID, "^\d{7}1$")) and cbc:EndpointID/@schemeID = "0235" and not(matches(cbc:EndpointID, "^1\d{9}$")))