An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Not subject to VAT" shall not contain the Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) or the Buyer VAT identifier (BT-48).
Explanation
When a document-level allowance uses category 'not subject to VAT', no VAT IDs (seller, tax representative, buyer) may be present.