{
  "id": "UBL-SR-23",
  "country": "EU",
  "syntax": "ubl",
  "group": "syntax",
  "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": "Seller tax representative VAT identifier shall occur maximum once, if the Seller has a tax representative",
  "statement_lang": "en",
  "context": "cac:TaxRepresentativeParty",
  "test": "(count(cac:PartyTaxScheme/cbc:CompanyID) <= 1)",
  "meaning": "The seller tax representative VAT identifier shall occur at most once if the seller has a tax representative. The statement has a comma and no period. It says shall, says identifier, and capitalizes Seller and VAT. The flag is fatal. The context is cac:TaxRepresentativeParty. The published test counts party tax-scheme company identifiers. It does not compare the tax scheme to VAT. The count comparison has a space before <= and a space after it.",
  "fix": "Send at most one tax representative tax-scheme company identifier.",
  "example_fail": "The tax representative party has two tax-scheme company identifiers.",
  "example_pass": "The tax representative party has one tax-scheme company identifier, or none.",
  "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/UBL-SR-23/",
  "source_retrieved": "2026-10-18",
  "last_verified": "2026-10-18"
}