[ibr-176-ae]-When Invoice transaction type code [BTAE-02] is XXXXX1XX (Disclosed agent billing), then the value in field Seller tax Identifier [IBT-031] and Principle ID [BTAE-14] should not be the same.
ibr-176-ae/ubl:Invoice | /cn:CreditNote(matches(cbc:ProfileExecutionID, "^[01]{5}1[01]{2}$") and cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID != cac:SellerSupplierParty/cac:Party/cac:PartyIdentification/cbc:ID) or not(matches(cbc:ProfileExecutionID, "^[01]{5}1[01]{2}$"))