[ibr-136-ae]-Buyer legal registration identifier (IBT-047) must be present when Invoice type code [IBT-003] is 'Out of scope of VAT' or 'Credit note related to goods or services'
ibr-136-aecac:AccountingCustomerParty/cac:Party(((cbc:InvoiceTypeCode | cbc:CreditNoteTypeCode) = "480" or (cbc:InvoiceTypeCode | cbc:CreditNoteTypeCode) = "81") and cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID) or not((cbc:InvoiceTypeCode | cbc:CreditNoteTypeCode) = "480" or (cbc:InvoiceTypeCode | cbc:CreditNoteTypeCode) = "81")