{
  "id": "BR-47",
  "country": "EU",
  "syntax": "ubl",
  "group": "document",
  "severity": "fatal",
  "severity_note": "fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-18.",
  "spec": "Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL",
  "statement": "Each VAT breakdown (BG-23) shall be defined through a VAT category code (BT-118).",
  "statement_lang": "en",
  "context": "cac:TaxTotal/cac:TaxSubtotal",
  "test": "exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID)",
  "meaning": "Each VAT breakdown (BG-23) must be defined through a VAT category code (BT-118). The message says \"shall be defined through\", not \"shall have\". It starts with \"Each\" and ends with a period. The context is a tax subtotal. The published test checks that a tax category id exists under a tax scheme whose id is VAT. That comparison is ='VAT' with no space before =. The test does not require a particular category code.",
  "fix": "On each VAT breakdown, send a VAT category code (BT-118) inside a tax category whose tax scheme id is VAT.",
  "example_fail": "A tax subtotal has no tax category id under a VAT tax scheme.",
  "example_pass": "That tax subtotal has a tax category id under a tax scheme whose id is VAT.",
  "example_note": "Illustration of the condition in the official statement. Not an example published by the source.",
  "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-47/",
  "source_retrieved": "2026-10-18",
  "last_verified": "2026-10-18"
}