[ibr-178-ae]-Tax scheme code, if provided in (IBT-031-1) shall be '!VAT' when Seller tax registration identifier (IBT-032) is provided
ibr-178-ae
cac:AccountingSupplierParty/cac:Party
(count(cac:PartyTaxScheme) = 2 and count(cac:PartyTaxScheme[cac:TaxScheme/cbc:ID = "VAT"]) = 1) or count(cac:PartyTaxScheme) < 2