Counterfoil rule note
Quoted from a public specification. This page is not a validator, and it is not tax, legal, or accounting advice.
VAT exemption reason text shall occur maximum once
Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/UBL-SR-32/
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.
The VAT exemption reason text shall occur at most once. The statement has no period and says shall. It is 50 characters. The flag is fatal. The context is cac:TaxSubtotal. The published test counts cac:TaxCategory/cbc:TaxExemptionReason. The count comparison has a space before <= and a space after it.
On a tax subtotal, send at most one VAT exemption reason text.
Illustration of the condition in the official statement. Not an example published by the source.
Fails the stated condition. A tax subtotal has two VAT exemption reason texts.
Passes the stated condition. A tax subtotal has one VAT exemption reason text, or none.
Copied from the source. Not reimplemented on this page.
cac:TaxSubtotal
(count(cac:TaxCategory/cbc:TaxExemptionReason) <= 1)
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