{
  "id": "BR-B-01",
  "country": "EU",
  "syntax": "ubl",
  "group": "split-payment",
  "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": "An Invoice where the VAT category code (BT-151, BT-95 or BT-102) is “Split payment” shall be a domestic Italian invoice.",
  "statement_lang": "en",
  "context": "/ubl:Invoice | /cn:CreditNote",
  "test": "(not(//cbc:IdentificationCode != 'IT') and (//cac:TaxCategory/cbc:ID ='B' or //cac:ClassifiedTaxCategory/cbc:ID = 'B')) or (not(//cac:TaxCategory/cbc:ID ='B' or //cac:ClassifiedTaxCategory/cbc:ID = 'B'))",
  "meaning": "If the VAT category code (BT-151, BT-95 or BT-102) is “Split payment”, the invoice must be a domestic Italian invoice. The statement says “shall be”, not “shall contain”, and it does not say “at least one”. The published test compares the category id to B. A tax-category comparison is cbc:ID ='B' with a space before = and no space after =. A classified-tax-category comparison is cbc:ID = 'B' with spaces around =. Neither comparison requires the tax scheme, and neither uses normalize-space. Neither branch calls exists. The other branch is not(...). The country comparison is != 'IT' with spaces around !=.",
  "fix": "When a tax category id or a classified tax category id is B, make every identification code IT. The statement calls that category “Split payment” and asks for a domestic Italian invoice.",
  "example_fail": "A tax category or a classified tax category uses id B, and an identification code is not IT.",
  "example_pass": "A tax category uses id B and every identification code is IT. The test also passes when no tax category id is B and no classified tax category id is B.",
  "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-B-01/",
  "source_retrieved": "2026-10-18",
  "last_verified": "2026-10-18"
}