{
  "id": "BR-CL-22",
  "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": "Tax exemption reason code identifier scheme identifier MUST belong to the CEF VATEX code list",
  "statement_lang": "en",
  "context": "cbc:TaxExemptionReasonCode",
  "test": "((not(contains(normalize-space(.), ' ')) and contains(' VATEX-EU-79-C VATEX-EU-132 VATEX-EU-132-1A VATEX-EU-132-1B VATEX-EU-132-1C VATEX-EU-132-1D VATEX-EU-132-1E VATEX-EU-132-1F VATEX-EU-132-1G VATEX-EU-132-1H VATEX-EU-132-1I VATEX-EU-132-1J VATEX-EU-132-1K VATEX-EU-132-1L VATEX-EU-132-1M VATEX-EU-132-1N VATEX-EU-132-1O VATEX-EU-132-1P VATEX-EU-132-1Q VATEX-EU-135-1 VATEX-EU-143 VATEX-EU-143-1A VATEX-EU-143-1B VATEX-EU-143-1C VATEX-EU-143-1D VATEX-EU-143-1E VATEX-EU-143-1F VATEX-EU-143-1FA VATEX-EU-143-1G VATEX-EU-143-1H VATEX-EU-143-1I VATEX-EU-143-1J VATEX-EU-143-1K VATEX-EU-143-1L VATEX-EU-144 VATEX-EU-146-1E VATEX-EU-159 VATEX-EU-309 VATEX-EU-148 VATEX-EU-148-A VATEX-EU-148-B VATEX-EU-148-C VATEX-EU-148-D VATEX-EU-148-E VATEX-EU-148-F VATEX-EU-148-G VATEX-EU-151 VATEX-EU-151-1A VATEX-EU-151-1AA VATEX-EU-151-1B VATEX-EU-151-1C VATEX-EU-151-1D VATEX-EU-151-1E VATEX-EU-G VATEX-EU-O VATEX-EU-IC VATEX-EU-AE VATEX-EU-D VATEX-EU-F VATEX-EU-I VATEX-EU-J VATEX-FR-FRANCHISE VATEX-FR-CNWVAT VATEX-EU-153 VATEX-FR-CGI261-1 VATEX-FR-CGI261-2 VATEX-FR-CGI261-3 VATEX-FR-CGI261-4 VATEX-FR-CGI261-5 VATEX-FR-CGI261-7 VATEX-FR-CGI261-8 VATEX-FR-CGI261A VATEX-FR-CGI261B VATEX-FR-CGI261C-1 VATEX-FR-CGI261C-2 VATEX-FR-CGI261C-3 VATEX-FR-CGI261D-1 VATEX-FR-CGI261D-1BIS VATEX-FR-CGI261D-2 VATEX-FR-CGI261D-3 VATEX-FR-CGI261D-4 VATEX-FR-CGI261E-1 VATEX-FR-CGI261E-2 VATEX-FR-CGI277A VATEX-FR-CGI275 VATEX-FR-298SEXDECIESA VATEX-FR-CGI295 VATEX-FR-AE ', concat(' ', normalize-space(upper-case(.)), ' '))))",
  "meaning": "A tax exemption reason code must belong to the CEF VATEX code list. The statement says MUST, says scheme identifier, and has no period. The context is cbc:TaxExemptionReasonCode and names no scheme attribute. The space check uses normalize-space(.). The list lookup uses normalize-space(upper-case(.)). The test does not read @schemeID or @listID, and it does not call exists.",
  "fix": "Set the tax exemption reason code to a CEF VATEX code with no space.",
  "example_fail": "The tax exemption reason code contains a space, or it is not in the CEF VATEX list.",
  "example_pass": "The tax exemption reason code is VATEX-EU-AE, 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-22/",
  "source_retrieved": "2026-10-18",
  "last_verified": "2026-10-18"
}