[BR-IC-03]-An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48).
Stored validation assertion
(//ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA'] or //ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA']) and //ram:BuyerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA']