{
  "id": "BR-CO-04",
  "country": "EU",
  "syntax": "ubl",
  "group": "document",
  "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": "Each Invoice line (BG-25) shall be categorized with an Invoiced item VAT category code (BT-151).",
  "statement_lang": "en",
  "context": "cac:InvoiceLine | cac:CreditNoteLine",
  "test": "(cac:Item/cac:ClassifiedTaxCategory[cac:TaxScheme/(normalize-space(upper-case(cbc:ID))='VAT')]/cbc:ID)",
  "meaning": "Each invoice line (BG-25) shall be categorized with an invoiced item VAT category code (BT-151). The statement says shall be categorized, not shall have, and it ends with a period. The context is an invoice line or a credit note line, with spaces around the bar. The test selects the classified tax category id whose tax scheme is VAT. The comparison is cbc:ID))='VAT' with no space before =. The test does not compare the category code to a value. It does not call exists.",
  "fix": "On each invoice line, set the invoiced item VAT category code (BT-151) on a classified tax category whose tax scheme id is VAT.",
  "example_fail": "An invoice line has no classified tax category id whose tax scheme id is VAT.",
  "example_pass": "An invoice line has a classified tax category id, and the tax scheme id is VAT.",
  "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-CO-04/",
  "source_retrieved": "2026-10-18",
  "last_verified": "2026-10-18"
}