Counterfoil rule note

BR-CL-18

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

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-18/

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

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.

What to change

Set the classified 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 classified tax category code contains a space, or it is not in that UNCL5305 list.

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

Published context and test

Copied from the source. Not reimplemented on this page.

cac:ClassifiedTaxCategory/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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