{
  "id": "BR-53",
  "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": "If the VAT accounting currency code (BT-6) is present, then the Invoice total VAT amount in accounting currency (BT-111) shall be provided.",
  "statement_lang": "en",
  "context": "/ubl:Invoice | /cn:CreditNote",
  "test": "every $taxcurrency in cbc:TaxCurrencyCode satisfies exists(//cac:TaxTotal/cbc:TaxAmount[@currencyID=$taxcurrency])",
  "meaning": "If the VAT accounting currency code (BT-6) is present, the Invoice total VAT amount in accounting currency (BT-111) must be provided. The message says \"shall be provided\". It does not start with \"Each\". It ends with a period. The context is the invoice or the credit note. The published test checks that every tax currency code has a tax amount with that currency id. The currency comparison is =$taxcurrency with no space before =. It is not a BR-CO calculation.",
  "fix": "When a VAT accounting currency code (BT-6) is sent, also send the invoice total VAT amount (BT-111) in that currency.",
  "example_fail": "A tax currency code is present, and no tax amount carries that currency id.",
  "example_pass": "Every tax currency code has a tax amount with that currency id.",
  "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-53/",
  "source_retrieved": "2026-10-18",
  "last_verified": "2026-10-18"
}