[ibr-136-ae]-Buyer legal registration identifier (IBT-047) must be present when Invoice type code [IBT-003] is 'Out of scope of VAT' or 'Credit note related to goods or services'
ibr-136-ae/ubl:Invoice | /cn:CreditNotenot(cbc:InvoiceTypeCode = "480" or cbc:CreditNoteTypeCode = "81") or exists(cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID)