[ibr-166-ae]-In Item information (IBG-31) where Invoiced VAT category code (IBT-151) is 'Reverse charge', Type of goods or services (BTAE-09) MUST be there.
ibr-166-aecac:Itemnot(cac:ClassifiedTaxCategory/cbc:ID = "AE") or exists(cac:CommodityClassification/cbc:NatureCode)