[ibr-123-ae]- Line VAT Information (IBG - 30) MUST be there and can occur maximum once except in case when invoice type code is 'Out of scope of VAT' or 'Credit note related to goods or services'.
ibr-123-ae
cac:InvoiceLine | cac:CreditNoteLine
((../cbc:InvoiceTypeCode = "81" or ../cbc:InvoiceTypeCode = "480") and count(cac:Item/cac:ClassifiedTaxCategory) = 1) or not(../cbc:InvoiceTypeCode = "81" or ../cbc:InvoiceTypeCode = "480")