[ibr-020]-The Seller tax representative postal address (ibg-12) MUST contain a Tax representative country code (ibt-069), if the Seller (ibg-04) has a Seller tax representative party (ibg-11).
ibr-020
cac:TaxRepresentativeParty/cac:PostalAddress
normalize-space(cac:Country/cbc:IdentificationCode) != ''