{
  "id": "BR-CL-18",
  "country": "EU",
  "syntax": "ubl",
  "group": "code-list",
  "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": "Invoice tax categories MUST be coded using UNCL5305 code list",
  "statement_lang": "en",
  "context": "cac:ClassifiedTaxCategory/cbc:ID",
  "test": "( ( not(contains(normalize-space(.),' ')) and contains( ' AE L M E S Z G O K B ',concat(' ',normalize-space(.),' ') ) ) )",
  "meaning": "A classified tax category code must use the UNCL5305 code list. The statement is the same sentence as BR-CL-17. It says MUST, writes UNCL5305 with no space, and has no period. The context is cac:ClassifiedTaxCategory/cbc:ID. The test is the same string as BR-CL-17. It does not call exists.",
  "fix": "Set the classified tax category code to one of AE, L, M, E, S, Z, G, O, K, or B, with no space.",
  "example_fail": "The classified tax category code contains a space, or it is not in that UNCL5305 list.",
  "example_pass": "The classified tax category code is S, with no space.",
  "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-CL-18/",
  "source_retrieved": "2026-10-18",
  "last_verified": "2026-10-18"
}