# BR-CL-17

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

> Invoice tax categories MUST be coded using UNCL5305 code list

Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-CL-17/

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 tax category code must use the UNCL5305 code list. The statement says MUST, writes UNCL5305 with no space, and has no period. The context is cac:TaxCategory/cbc:ID. The test is the same string as BR-CL-18. It keeps the missing spaces after the commas and a single space before each of three closing parentheses. The list is AE, L, M, E, S, Z, G, O, K, and B. The test does not call exists.

## What to change

Set the tax category code to one of AE, L, M, E, S, Z, G, O, K, or B, with no space.

## Illustration

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

**Fails the stated condition.** The tax category code contains a space, or it is not in that UNCL5305 list.

**Passes the stated condition.** The tax category code is S, with no space.

## Published context and test

Copied from the source. Not reimplemented on this page.

```
cac:TaxCategory/cbc:ID
```

```
( ( not(contains(normalize-space(.),' ')) and contains( ' AE L M E S Z G O K B ',concat(' ',normalize-space(.),' ') ) ) )
```

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