[IBR-006-OM] - Seller tax identifier (IBT-031) MUST be mandatory in all cases except when Invoice transaction type (BTOM-001) is an invoice for import of goods (XXXXXXXXXXXX1XXXXXXX), import of service RCM (XXXXXXXX1XXXXXXXXXXX) or profit margin self invoice (XXXXXXXXXX1XXXXXXXXX).
IBR-006-OMubl:Invoice | cn:CreditNote$isImportGoods or $isImportRCM or $isProfitMarginSelf or cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/cbc:ID='VAT']/cbc:CompanyID