# UBL-SR-12

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
- Statement language: en
- Last verified: 2026-10-18

## Official statement

> Seller VAT identifier shall occur maximum once

Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/UBL-SR-12/

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

The seller VAT identifier shall occur at most once. The statement has no period and says shall. The flag is fatal. The context is the same string as BR-CO-18. The published test counts seller tax-scheme company identifiers whose scheme is VAT. The scheme comparison is upper-case(cbc:ID)='VAT' with a straight quote and no space around =. The count comparison has a space before <= and a space after it.

## What to change

Send at most one seller VAT identifier.

## Illustration

Illustration of the condition in the official statement. Not an example published by the source.

**Fails the stated condition.** The seller has two VAT identifiers.

**Passes the stated condition.** The seller has one VAT identifier, or none.

## Published context and test

Copied from the source. Not reimplemented on this page.

```
/ubl:Invoice | /cn:CreditNote
```

```
(count(cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/upper-case(cbc:ID)='VAT']/cbc:CompanyID) <= 1)
```

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