Counterfoil rule note
Quoted from a public specification. This page is not a validator, and it is not tax, legal, or accounting advice.
An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "IGIC" shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with "IGIC".
Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-AF-01/
Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL
Severity note: fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-18.
If a line, a document allowance, or a document charge uses the VAT category "IGIC", the VAT breakdown must contain at least one VAT category code equal with "IGIC". The statement says "at least one", not exactly one, and it says "equal with". The published test compares that code to L. It passes when an L line, allowance, or charge is present and at least one VAT breakdown has category id L, and it passes when none of those uses L and no VAT-scheme breakdown uses L. The positive breakdown count is cbc:ID = 'L' with spaces around = and does not require the tax scheme. The negative breakdown count uses normalize-space, requires the tax scheme, and writes cbc:ID))='VAT' with no space before =.
Add a VAT breakdown (BG-23) with category code L when a line, allowance, or charge uses L. The statement asks for at least one, not exactly one.
Illustration of the condition in the official statement. Not an example published by the source.
Fails the stated condition. A line, allowance, or charge uses VAT category code L, and the VAT breakdown has no L category.
Passes the stated condition. One of those uses L, and the VAT breakdown has at least one L category.
Copied from the source. Not reimplemented on this page.
/ubl:Invoice | /cn:CreditNote
((count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) = 'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) + count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'])) > 0 and count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cbc:ID = 'L']) > 0) or ((count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) = 'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) + count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'])) = 0 and count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) = 0)
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