[IBR-078-OM] - Goods or Services identification (BTOM-019) must be provided for each item name (IBT-153) except when Invoice transaction type (BTOM-001) is 'Simplified Tax Invoice' (X1XXXXXXXXXXXXXXXXXX).
IBR-078-OMcac:InvoiceLine | cac:CreditNoteLine $isSimplified or cac:Item/cac:ItemSpecificationDocumentReference[cbc:ID/@schemeName='MP']/cbc:DocumentTypeCode