[ibr-tdd-60] The time when the invoice or invoice data was received by C2 from C1, or by C3 from C2 (tdom-05) MUST be present
ibr-tdd-60/pxs:TaxData/pxs:ReportedTransactionmatches(normalize-space(cbc:IssueTime), '^(([01][0-9]|2[0-3]):[0-5][0-9]:[0-5][0-9]|24:00:00)(\.[0-9]+)?(Z|[+-][0-9]{2}:[0-9]{2})?$')