http://docs.oasis-open.org/ubl/os-UBL-2.1/UBL-2.1.html#S-EMPTY-ELEMENTS
"UBL takes the position that empty elements do not provide the level
of assurance necessary for business information exchanges and
therefore must not be used."
... and have reduced the requirement to the following rules:
[IND5] UBL conformant instance documents MUST NOT contain an
element devoid of content or containing null values,
except in the case of extension, where the UBL
ExtensionContent element is used.
[IND6] The absence of a construct or data in a UBL instance
document MUST NOT carry meaning.