[ibr-153-ae] When the VAT accounting currency (IBT-006) is set to AED and the invoice currency code (IBT-005) differs from AED, the source currency must be designated as the invoice currency code (IBT-005), and the target currency must be specified as the VAT accounting currency (IBT-006), provided that the currency exchange rate (BTAE-04) is available.
ibr-153-ae/ubl:Invoice | /cn:CreditNotenot(cbc:TaxCurrencyCode = "AED" and cbc:DocumentCurrencyCode != "AED" and (not(cac:PricingExchangeRate/cbc:SourceCurrencyCode = cbc:DocumentCurrencyCode) or not(cac:PricingExchangeRate/cbc:TargetCurrencyCode = cbc:TaxCurrencyCode) or not(cac:PricingExchangeRate/cbc:CalculationRate)))