{
  "id": "BR-CO-18",
  "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": "An Invoice shall at least have one VAT breakdown group (BG-23).",
  "statement_lang": "en",
  "context": "/ubl:Invoice | /cn:CreditNote",
  "test": "exists(cac:TaxTotal/cac:TaxSubtotal)",
  "meaning": "An invoice must have at least one VAT breakdown group (BG-23). The statement says \"shall at least have\" and ends with a period. It does not say exactly one. The context is the invoice or the credit note, with spaces around the bar. The published test is exists on the tax subtotal. It is not a count and it is not a calculation.",
  "fix": "Add at least one VAT breakdown group (BG-23) on the invoice.",
  "example_fail": "The invoice has no VAT breakdown.",
  "example_pass": "The invoice has one VAT breakdown.",
  "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-18/",
  "source_retrieved": "2026-10-18",
  "last_verified": "2026-10-18"
}