# BR-B-02

Quoted from a public specification. This page is not a validator, and it is not tax, legal, or accounting advice.

- Country: EU
- Syntax: UBL
- Severity: fatal
- Statement language: en
- Last verified: 2026-10-18

## Official 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”.

Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-B-02/

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.

## Plain-language reading

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(...).

## What to change

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".

## Illustration

Illustration of the condition in the official statement. Not an example published by the source.

**Fails the stated condition.** A tax category, an allowance or charge category, or a classified tax category uses id B, and one of those uses id S.

**Passes the stated condition.** 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.

## Published context and test

Copied from the source. Not reimplemented on this page.

```
/ubl:Invoice | /cn:CreditNote
```

```
((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'))
```

[All rule notes](https://einvoicegoblin.com/rules/index.md) · [JSON](https://einvoicegoblin.com/rules/BR-B-02.json) · [HTML](https://einvoicegoblin.com/rules/BR-B-02/) · [llms.txt](https://einvoicegoblin.com/llms.txt) · [Invoice page](https://einvoicegoblin.com/) · [Privacy](https://einvoicegoblin.com/privacy.html)