[ibr-106]-The Payee legal identifier (ibt-061) MUST be provided in the Invoice, if the Payee (ibg-10) is different from the Seller (ibg-04).
ibr-106
cac:PayeeParty
(count(cac:PartyLegalEntity/cbc:CompanyID) <= 1) and ((cac:PartyName/cbc:Name) != (../cac:AccountingSupplierParty/cac:Party/cac:PartyLegalEntity/cbc:RegistrationName))