{
  "id": "BR-B-02",
  "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 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, BT-118 or BT-102) is “Split payment\" shall not contain 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, BT-118 or BT-102) is “Standard rated”.",
  "statement_lang": "en",
  "context": "/ubl:Invoice | /cn:CreditNote",
  "test": "((cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:ID ='B' or cac:AllowanceCharge/cac:TaxCategory/cbc:ID ='B' or //cac:ClassifiedTaxCategory/cbc:ID = 'B') and (not(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:ID ='S' or cac:AllowanceCharge/cac:TaxCategory/cbc:ID ='S' or //cac:ClassifiedTaxCategory/cbc:ID = 'S'))) or (not(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:ID ='B' or cac:AllowanceCharge/cac:TaxCategory/cbc:ID ='B' or //cac:ClassifiedTaxCategory/cbc:ID = 'B'))",
  "meaning": "An invoice that contains a line, a document-level allowance, or a document-level charge whose VAT category code (BT-151, BT-95, BT-118 or BT-102) is “Split payment\" must not contain an invoice line, a document-level allowance, or a document-level charge whose VAT category code is “Standard rated”. The statement says “shall not contain”. The first quoted name opens with U+201C and closes with a straight quote. The name “Standard rated” uses U+201C and U+201D. The second clause says “an invoice line” with a lowercase i. The published test compares category id B with category id S. A tax-category or allowance comparison writes cbc:ID ='B' or cbc:ID ='S' with a space before = and no space after =. A classified comparison writes cbc:ID = 'B' or cbc:ID = 'S' with spaces around =. Neither comparison requires the tax scheme. Neither branch calls exists. The other branch is not(...).",
  "fix": "Do not send category id S on a tax category, an allowance or charge category, or a classified tax category when one of those uses category id B. The statement says the invoice shall not contain “Standard rated” when the category is “Split payment\".",
  "example_fail": "A tax category, an allowance or charge category, or a classified tax category uses id B, and one of those uses id S.",
  "example_pass": "One of those uses id B, and none of them uses id S. The test also passes when none of those three places uses id 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-02/",
  "source_retrieved": "2026-10-18",
  "last_verified": "2026-10-18"
}