[ibr-177-ae]-Either Seller tax registration identifier (IBT-032) or Seller VAT identifier (IBT-031) MUST be provided
ibr-177-aecac:AccountingSupplierParty/cac:Partynot(matches((ancestor::*[local-name()='Invoice' or local-name()='CreditNote'][1]/cbc:ProfileExecutionID)[1], '^[01]51[01]2$')) or exists(cac:PartyTaxScheme/cbc:CompanyID) or exists(cac:PartyIdentification/cbc:ID)