[ibr-105]-The Payee identifier (ibt-060) MUST be provided in the Invoice, if the Payee (ibg-10) is different from the Seller (ibg-04).
ibr-105
cac:PayeeParty
(count(cac:PartyIdentification/cbc:ID[upper-case(@schemeID) != 'SEPA']) <= 1) and ((cac:PartyName/cbc:Name) != (../cac:AccountingSupplierParty/cac:Party/cac:PartyLegalEntity/cbc:RegistrationName))